Fletch Heinemann, CTA

Fletch Heinemann, CTA

Cooper Grace Ward Lawyers

Fletch is a partner at Cooper Grace Ward Lawyers specialising in tax and customs duties. His experience includes helping clients with upfront advice, private rulings, audits, objections and litigation. He acted for the taxpayers in the residency cases of Dempsey v Commissioner of Taxation in the AAT and Harding v Commissioner of Taxation in the Full Federal Court. Fletch has also presented sessions at The Tax Institute’s Queensland seminars and national conferences and has published papers on topical tax and customs issues.

All Sessions by Fletch Heinemann, 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.