TR 2023-1 Tax Residency - July 2023 (1 Hour of CPD) 4 Hours CPD Unallocated income and tax payable

Unallocated income and tax payable by the trustee

Monitoring a Firm’s Risk Management Policies and Procedures

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

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

TR 2023-1 Tax Residency - July 2023 (1 Hour of CPD) 4 Hours CPD Unallocated income and tax payableThe 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