Tax Residency - Requirements & Effect - August 2022 (3 Hours of CPD)

A person’s tax residency status has wide-ranging implications under Australian taxation law. It is imperative to be aware of the determinants of tax residency and the resultant consequences thereof so as to facilitate effective planning.

This masterclass focuses on the key drivers and implications of tax residency including specifically aspects pertaining to income tax and capital gains tax for Australian and foreign residents. In addition, it also canvasses the principles in Australia’s tax treaties that govern the determination of tax residency.

The topics covered in this masterclass will include:

• Tax classification of residents, non-residents, temporary residents
• Foreign Income Rules and Taxation
• Impact of Australia’s Double Taxation Agreements
• Section 23AG foreign employment income exemption
• CGT Rules, including entitlement to the 50% discount and main residence exemption
• Medicare Levy and SGC
• And much more…

What's Included?

• 90 Days of Recording Access (Unlimited Views) 
• Instant access to the recording and slides
• 3 hours of CPD + Certificate
  
• Included Q&A session