2 Nov, 2020

When is an individual taxpayer a resident taxpayer? This is a question fraught with complexity. The team discuss the four tests legislated and reflect on guidance issued by the courts in relation to the application of these tests.

Subsequently Lee-Ann and the Michaels discuss the recent changes proposed by the board of taxation and how this has worked in other common law jurisdictions which used to rely on the same tests as Australia

Host: Lee-Ann Hayes, Senior Tax Trainer @ TaxBanter

Guests: Michael Bode & Michael Messner, Senior Tax Trainers @ TaxBanter

Recorded: 29 October 2020

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