Description
Residency continues to be a focus for the ATO. Individuals living overseas are faced with the ATO’s argument that they are still Australian tax residents. At the same time, the ATO’s recent guidance on ‘central management and control’ affects the residency of trusts, companies and super funds. In this session we will look at issues for expats living overseas, including the Full Federal Court appeal of Harding v Commissioner of Taxation, and problems that arise for companies, trusts and super funds in light of the guidance on ‘central management and control’.
