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IQ Graduate | Residency of Individuals

Graduate IQ-5. Identifying and working with residency of individuals.

Graduate IQ-5. Identifying and working with residency of individuals

The essential information to help you consider the individual residency of a client. While graduates should not be giving advice on a clients residency status, you should be able to identify the ‘red flags’ that there is a residency issue and understand how residency applies to an individual client's tax return.

This course is available as part of the Accounting Graduate IQ Program.

1.75 CPD Hours (Tax) including Q&As

Accreditation 022404
Total 1.75 CPD Hours

What we'll cover

We'll cover all the things that we wish we knew when we were graduates and test your knowledge with Q&As throughout.

Why is residency important?
An overview of the four residency tests and their application
- Applying the resides test, definitions, what happens when a client ceases connection with Australia
- Applying the domicile test, what is a permanent place of abode?
- The 183 test and the problem areas
- The superannuation test and who it applies to
Residency on the tax return
Temporary residents and working with temporary residents on the tax return
Working holiday makers, the exceptions and working holiday makers on the tax return
Double tax agreements and how they fit in
Working with dual residents
Withholding tax

Karen Vella

Tax Training Team Leader, TaxBanter

Karen has over 25 years experience in the tax profession, first as a practitioner and more recently as an educator. She trained with the Big Four and initiated her own successful small practice before moving to Hayes Knight as a Partner.

Prior to joining TaxBanter, she spent many years as a trainer and technical writer for Webb Martin Training, and then most recently TaxBytes. She is also a regular presenter and consultant for Knowledge Shop.

Karen loves to talk tax. She has provided tax training to clients ranging from the Australian Taxation Office to accounting firms, both large and small. Her specialty is translating complex content into something meaningful, engaging and practical for her clients, no matter their level of experience.