Residency Miscellaneous 2020

Individual tax residency update

Source: Victoria

Published Date: 15 Oct 2020

 

This presentation covers:

  • a recap of the current rules and how they apply in practice
  • key legal decisions and the evolving judicial interpretation of residency concepts
  • The Board of Taxation review and current state of play
  • impact of the COVID-19 crisis on the tax residency status of individuals
  • The Commissioner of Taxation's views.

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Individual Session

Individual tax residency update

Author(s): Andrew Spierings , Kaitilin Lowdon ATI , Paul Sokolowski CTA

Details

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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