Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$22.00
Document Type
Article
Pages
10
Notes Online Home 2019 Tax Hot Spots II What’s New
Recent Court decisions provide residency clarity for individuals working overseas
In this section of the notes we discuss the recent court decisions that provide residency clarity for individuals working overseas:
• The residency tests for outbound Australians
• The Background to Harding’s case
• The background to Handsley’s case
• The ordinary concepts test for outbound workers- the starting point for residency
• The domicile test for outbound workers
• Key implications of the recent individual taxpayer residency decisions