2023 Residency Corporate tax

Practical Look at Corporate Residency

Source: New South Wales

Published Date: 18 May 2023

 

The question as to whether or not a company is tax resident in Australia fundamentally changed as a result of the decision handed down in the Bywater case. Since then, there have been numerous developments, including ATO guidance in the form of TR 2018/5 and PCG 2018/9, as well as a review undertaken by the Board of Taxation.

This presentation recaps recent developments and step through a number of practical examples and “what ifs”, to consider the corporate residency question in different circumstances.

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Author(s)

Individual Session

Author(s): Nicola Bird FTI

Details

  • Published By: Nicola Bird FTI
  • Published On:18 May 2023
  • Took place at:Sofitel Sydney Wentworth

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