Australia - Australian Residence: Time to Change the Rules?
- A. Joseph
- Bulletin for International Taxation, 2019 (Volume 73), No 5
- 8 April 2019
The corporate and individual residence rules in Australia have remained unchanged for a long time, despite the significant transformations that have taken place regarding how companies are structured and the increased mobility of labour. This article argues that it is now high time that Australia changed these rules.