PRESS RELEASE
1 August 2019

WEBINAR – Is my client a non-resident? Lessons from Harding and other cases

CG
Cooper Grace Ward

Contributor

Established in 1980, Cooper Grace Ward is a leading independent law firm in Brisbane with over 20 partners and 200 team members. They offer a wide range of commercial legal services with a focus on corporate, commercial, property, litigation, insurance, tax, and family law. Their specialized team works across various industries, providing exceptional client service and fostering a strong team culture.
The High Court will soon hear the ATO's special leave application for the Harding matter, so the spotlight is on the tests for the ordinary meaning of 'resides' and 'permanent place of abode'.
Australia

Event details

When Location Contact Cost
August 22, 2019
Log on: 12.15pm
Start: 12.30pm
Finish: 2.00pm
Online T - +61 7 3231 2400
events@cgw.com.au
$110.00 incl. GST

The High Court will soon hear the ATO's special leave application for the Harding matter. The spotlight is on the tests for the ordinary meaning of 'resides' and 'permanent place of abode'.

Some individual taxpayers are looking to take on employment overseas, and need to understand their tax residency position to assess whether their new salary is acceptable. Other taxpayers may be living overseas, but then see their family members start returning to Australia for a different lifestyle or the children's education – and query how that affects their tax residency position.

In this webinar, we will work through case studies to help you identify:

  • when an individual resides in Australia based on the ordinary meaning of the word 'resides'
  • the relevance of 'connections' with Australia, such as family and property
  • the difference between 'returns' to Australia and 'visits' – and why days spent in Australia are still relevant when they amount to less than 183
  • what is meant by 'domicile'
  • when an individual will have their 'permanent place of abode' outside Australia – and particular types of cases that create risks
  • applying the 183 day test properly
  • when the Commonwealth superannuation test will be relevant
  • when double tax agreements will override the domestic law.

The webinar will be recorded, so, if you are unable to attend at the advertised time, we will send you the live recording for future viewing.

PRESS RELEASE
1 August 2019

WEBINAR – Is my client a non-resident? Lessons from Harding and other cases

Australia

Contributor

Established in 1980, Cooper Grace Ward is a leading independent law firm in Brisbane with over 20 partners and 200 team members. They offer a wide range of commercial legal services with a focus on corporate, commercial, property, litigation, insurance, tax, and family law. Their specialized team works across various industries, providing exceptional client service and fostering a strong team culture.

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