85676
Recorded Webinars
Recorded Webinar: Tax Residency in the 21st Century
Corporate and individual residency is more relevant than ever, with increased global mobility and an increase in the number of multinational enterprises. The technical principles are also being revisited in light of case law and ATO guidance. This session explores the question of
PRESENTED BY
Vanessa Priest
Partner, Baskin
Date/Time
About the Webinar
Corporate and individual residency is more relevant than ever, with increased global mobility and an increase in the number of multinational enterprises. The technical principles are also being revisited in light of case law and ATO guidance. This session explores the question of residence and the issues that arise in practice, including:
- Central management and control: TR 2018/5 and PCG 2018/9:
- Using case studies to understand the ATO guidance
- Does the ATO guidance reflect the High Court’s view in Bywater Investments Limited v Commissioner of Taxation [2016] HCA 45?
- Following the ATO guidance - what steps should taxpayers take?
- Understanding the ATO’s approach in practice
- Individual residency:
- Does Harding v Commissioner of Taxation [2019] FCAFC 29 change the present position?
- What are the key criteria to consider?
Presented By
Vanessa Priest
Partner, BaskinWho Should Attend?
This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
CPD Information
Accountants can claim up to 1 CPD/Training hour. FASEA – category “Technical Competence” – 1 hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]