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Temporary residency

26 Sep 2024 12:00PM – 1:15PM AEST
Capital gains & losses

$213.64 +GST

Audience

This training is recommended for: 

  • Financial advisers advising clients on SMSFs/tax 
  • Graduates and new starters in accounting / audit / advice 
  • Experienced SMSF/ tax practitioners  
  • Accountants working in public practice 
  • All practitioners working with SMSFs/tax 
Audience

Learning outcomes

On completion, participants will be able to: 

  • Able to work through each of the 4 residency tests 
  • Understand double tax agreements and the tie-breaker tests for residency  
  • Determine whether your client is a temporary resident 
  • Identify the special treatment of NZ citizens living in Australia 
  • Understand how the CGT system applies to individuals who are, or have been, a temporary resident 
Learning outcomes

Relevancy

This event will be presented live 26/09/2024.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows: 

  • Tax (financial) advice: 1.25 CPD hours
CPD hours

The residency status of an individual is crucial in determining the types of income and gains they will be taxed on and how much tax they pay in Australia. However, determining whether someone is a resident, non-resident or temporary resident can be difficult, especially when clients have ties to two or more countries.  

We explore some of the recent decisions handed down by the Tribunal and Courts on residency issues and what these decisions mean for our clients.  We also take a look at the key issues identified by the ATO in the recent new residency ruling – TR 2023/1. 

Agenda:

  • How to determine whether your client is a temporary resident
  • The special treatment of NZ citizens living in Australia
  • Income that is and isn’t taxed in the hands of temporary residents
  • Understand how the CGT system applies to individuals who are, or have been, a temporary resident
  • The CGT concessions that are no longer available to temporary residents, and
  • The special rules for working holiday makers and their employers


Registration includes:

  • 1.25 hour live online event with opportunity to ask questions of the presenter
  • 1.25 accredited CPD hours from the Financial Advice Association of Australia
  • Access to the event recording and materials available for 3 months after the event
  • Reference guides, slides and case studies
Rae Ni Corraidh Round

Presented by

Rae Ni Corraidh
Tax Adviser
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.
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