Clint Harding, CTA

Clint Harding, CTA

Arnold Bloch Leibler

Clint is a partner at Arnold Bloch Leibler and leads the Sydney taxation practice. Clint advises across most taxes, with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the ATO. Clint is the author of numerous tax articles, a regular presenter, and is currently the Chair of The Tax Institute’s Large Business and International Committee. In 2018, Clint won The Tax Institute’s Corporate Tax Adviser of the Year Award and is the former National Chair of the Law Council of Australia’s Taxation Committee where he led the response to the Board of Taxation’s review of the individual residency rules. Clint has himself been a tax resident in three different jurisdictions and so understands the frustration with what should be a simple test.

All Sessions by Clint Harding, CTA

1:30 pm - 2:30 pm

Session 9: Residency – Individuals: Part 1

Workshops Stream

The question of residency has always been problematic and following the changes to Section 23AG in 2009, it has only become an even more contentious battleground between taxpayers and the Commissioner. The never-ending progression of new cases before our tribunals and courts, and the 2019 “Reforming individual tax residency rules — a model for modernisation” report to Government by the Board of Taxation, highlight the complexity and that comes with one of the fundamental pillars of our taxation system in Australia.

 

This session will go through real life case studies covering a range of issues associated with determining individual residency, including:

  • Both inbound and outbound arrangements;
  • Importance of family and the family home;
  • Impact and application of Australia’s double taxation agreements;
  • Proposed Board of Taxation model for determining residence (or draft legislation if released); and
  • Temporary residents.

Please note that the session will not deal with the tax implications of becoming or ceasing to be Australian tax resident.