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  FBT Foreign exchange International tax & business

What does it mean to be a resident? Why is source so important? Non resident beneficiaries

Source: Western Australia

Published Date: 3 Aug 2012

 

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This paper covers:

  • What does it mean to be a resident?:
    • The distinction between a resident of Australia and a non-resident
    • Residence test for companies, individuals, trusts and partnerships
    • Temporary residence tax concessions
    • Practical issues.
  • Why is source so important?:
    • Basic principles regarding source of income
    • Roll of double taxation agreements
    • Overseas workers and LAFHA changes
    • Practical structuring issues
    • GST/FBT.
  • Non resident beneficiaries:
    • Trusts
    • Shareholders
    • Withholding regime entities
    • Non-resident withholding tax.
Author(s)

Individual Session

What does it mean to be a resident? Why is source so important? Non resident beneficiaries

Author(s): Colleen Handy CTA , James Tng
Materials from this session:

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FBT Foreign exchange International tax & business Residency Thin capitalisation Transfer pricing 2012

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