TR 2023-1 Tax Residency - July 2023 (1 Hour of CPD) 4 Hours CPD

TR 2023-1 Tax Residency - July 2023 (1 Hour of CPD) 4 Hours CPDThe ATO have just released Taxation Ruling TR 2023 1 that is all about tax residency. They have also retracted some previous rulings where the courts have shown a different understanding of certain residency issues than that of the ATO. And that is why Advisers Digest is offering a one hour webinar all about tax residency. The webinar will cover: What does the law say is a resident The four residency tests All the examples in the ruling Some examples

Payroll tax and workers compensation and FBT

Indicators of risk

Suspicious Matter Reports in plain English

Key income tax principles relevant to winding up trusts and distributions to beneficiaries of trusts

substantiation requirements

it will help you:

Unallocated income and tax payable by the trustee

The CGT effect of property settlements (including the effect of access to CGT exemptions

Monitoring a Firm’s Risk Management Policies and Procedures

This masterclass will examine the taxation aspects of winding up trusts

Each structure has its own benefits and opportunities as well as their own pros and cons

Tax Policy Initiatives Federal Election 2025