Individual Tax Residency – Is Self-Assessment Dead?
Individual Tax Residency – Is Self-Assessment Dead?
$99.00
This webinar provides an update on the state of play of the individual tax residency rules in Australia, and in particular:
The impact of Harding, Pike, and Addy decisions;
The implications of the Board of Taxation’s 2019 report; and
The release of the ATO’s draft tax ruling TR 2022/D2.
As TR 2022/D2 states that an outcome in one case does not govern the outcome in a different case (even where the facts are similar), is it no longer possible to self-assess if your individual clients are tax residents of Australia?
