TR 2023-1 Tax Residency - July 2023 (1 Hour of CPD) 4 Hours CPD Indicators of risk
$159.00
Description
Indicators of risk
Unallocated income and tax payable by the trustee
Monitoring a Firm’s Risk Management Policies and Procedures
Key income tax principles relevant to winding up trusts and distributions to beneficiaries of trusts
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 Indicators of riskThe 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
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