Equipping professional accountants for sustainability
The International Federation of Accountants has developed a concise resource to guide accounting professionals and...
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While the government’s newly announced reforms to individual tax residency emerge as a positive step towards boosting competition and simplifying often complex tax residency laws for some, others remain wary of the details.
As part of its 2021–22 federal budget, the Morrison government announced that it will replace current individual tax residency rules with a new, double-pronged approach centred around a bright line test that addresses recommendations made by the Board of Taxation in 2019.
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