CGW partner Fletch Heinemann‘s webinar of the Harding series breaks down tests for the ordinary meaning of ‘resides’ and ‘permanent place of abode’.
[Running time: 1 hr 30 mins]
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.
This webinar works through case studies to help you identify:
Cooper Grace Ward acknowledges and pays respect to the past, present and future Traditional Custodians and Elders of this nation and the continuation of cultural, spiritual and educational practices of Aboriginal and Torres Strait Islander peoples.
Fast, accurate and flexible entities including companies, self-managed superannuation funds and trusts.