Vicky Lin

Vicky Lin


Vicky is a manager in the Financial Services Corporate Tax division and has over 10 years of tax compliance and consulting experience with Ernst & Young in Australia, Taiwan and the UK. Vicky has expertise in managing complex and demanding projects, across a range of jurisdictions. She has extensive experience in assisting domestic and international clients in the areas of income tax compliance, restructures, mergers and acquisitions (including due diligence) and general advisory matters. Vicky was recently on a 21 month secondment to the Board of Taxation as a Senior Tax adviser and was involved in the corporate tax residency review and the CGT roll-over relief review.

All Sessions by Vicky Lin

2:00 pm - 3:00 pm

Session 23.4: Residency and Permanent Establishments

International Stream

The Government has proposed changes to the corporate tax residency test in light of recommendations by the Board of Taxation intended to address uncertainty for foreign investors.  In the 2021 Budget the Government announced that it will consult on extending these amendments to trusts and corporate limited partnerships which are subject to their own separate but similar residency tests.  The speakers will consider the Board’s recommendations and the aim to achieve consistency across the tests. In addition, the speakers will consider some of the permanent establishment issues arising for multinationals from the COVID pandemic and the ATO approach.