This presentation 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