Australia: Webinar: So you think your client is a non-resident for tax purposes?
Last Updated: 5 September 2014

Event details

When Location Contact Cost
September 15, 2014
12:15 pm for 12:30 pm to 2:00 pm
T - +61 7 3231 2400 events@cgw.com.au $110 Payment Form

The ATO has recently taken an expansive approach on whether a person resides in Australia for tax purposes. The effect has been that many taxpayers, who assumed they had safely left their tax residency behind, continue to be taxed in Australia on their worldwide income. Disputes are becoming more common as a result of the ATO's increased data-matching capabilities.

However, it has not been all one-way traffic for the ATO. Cooper Grace Ward acted for the successful taxpayer in Dempsey v Commissioner of Taxation.

In this session, Fletch will cover some of the lessons from the Dempsey litigation, including:

  • the ordinary meaning of 'resides'
  • the concepts of domicile and permanent place of abode
  • when the tie-breaker tests in the double tax agreement apply
  • common risk areas – and how you can help your clients deal with them
  • strategies for preventing – or managing – disputes with the ATO.

We hope that you are able to join us.

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