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  Miscellaneous 2010

Section 23AG, tax residence and related issues

Source: New South Wales

Published Date: 10 Feb 2010

 

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This paper covers:
  • the narrowing of s23AG
  • when do you start being a resident?
  • when do you stop being a resident?
  • interface with FITO
  • interface with CGT regime
  • importance in the context of 2009 tax year
  • the potential overlay of DTAs
  • issues arising in relation to SMSFs.
Author(s)
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Details

  • Published By: Ian Stanley CTA
  • Published On:10 Feb 2010
  • Took place at:Swissotel Sydney

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