Tax Residency for Individuals Web Series

27 April & 4 May 2021

Step by step guide to determining someone’s residency status 

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Tax Residency for Individuals Web Series

Accurately determining the residency status of an individual for tax purposes is crucial.

We walk through the process and the impact for residents, non-residents and temporary residents.

Applying the 4 residency tests and temporary resident rules in practice 
What the courts are saying on residency issues 
The impact of COVID-19 on residency status 

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. 

The impact of COVID-19 has made this process even more complex for many clients. 

In this two-part series we look at each of the four residency tests that apply to individuals and clarify how to work through each of the tests in practice. We also consider how double tax agreements might impact on the outcome, including how to approach ‘tie-breaker’ tests. 

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 look at how COVID-19 might impact on residency issues and what the ATO has to say about this.

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Knowledge Shop members, login for your discounted member rate.

Tuesdays: 27 April & 4 May 2021

12:00pm - 1:15pm AEST
11:30am SA & NT
10:00am WA

1.25 PD hours per webinar
Reference Notes included
Recording access for 3 months

FPA Accreditation pending

What we cover

Webinar 1: Determining Residency Status

Tuesday, 27 April 2021

  • Step by step approach to working through each of the 4 residency tests 
  • Working through double tax agreements and the tie-breaker tests for residency 
  • Practical issues and common problem areas 
  • Steps that can be taken by clients to minimise risk, including documents and evidence that can help support the client’s position 
  • The latest court decisions and the impact these have on how we approach residency issues 
  • The ATO’s guidance on dealing with residency issues in light of COVID-19 travel restrictions

Webinar 2: Temporary Residency

Tuesday, 4 May 2021

  • 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

Our presenter


With Michael Carruthers
Tax Director
Knowledge Shop

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Michael oversees the development of the tax team for Knowledge Shop and Hayes Knight in Sydney and is head of the Easton group’s national tax committee.

Michael has a knack for seeing through the complexity and helping practitioners work through highly technical issues with certainty and accuracy.

Michael is a member of the advisory panel for the Board of Taxation and was a member of the reference group for the Board’s review of small business concessions.

He was also an expert panel member for the Board’s review of tax impediments facing small business.



Tuesday 27 April 2020 & Tuesday 4 May 2021
12:00pm - 1:15pm AEST, 11:30am SA & NT, 10:00am WA


Reference notes and recording access for 3 months

  • $330 Individual access
  • $595 Office access*
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Reference notes and recording access for 3 months

  • $400 Individual access
  • $665 Office access*
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Terms & conditions: All registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are provided for cancellations received 1 day prior to the webinar. No credits are available less than 2 hours prior to the event under any circumstances.

*The office rate applies per office location (maximum number of participants temporarily increased to 20 per office location). The PD points for all attendees will be recognised - multiple links at same location if required. We will contact you for the names of your team once you have registered as an office.