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Category: ATO

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Residency for Individuals: the ATO view

Residency is a key concept for Australian tax purposes. It determines whether a person is subject to tax in Australia, and what income is subject to tax. A resident of Australia is subject to tax on income from all sources worldwide. In this article, we have set out some of the key comments made in the draft ruling.

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It’s tax season again! Key matters to consider for FY2022

As the 2022 financial year comes to a close, practitioners will be working closely with their clients to ensure they meet their income tax obligations. This article seeks to highlight some of the recent tax developments for consideration as practitioners finalise and implement their clients’ year end plans as well as some of the key changes that apply from 1 July 2022.

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