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Inbound tax for SMEs paper

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Published on 13 Sep 17 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • stage one – “land ahoy!”
  • stage two – taxable income of a PE 
  • stage three – incorporating a subsidiary
  • stage four – CGT on exit
  • DTA Article 5 – permanent establishment
  • GST – supplies “connected with” Australia
  • PAYG withholding
  • residence of an individual
  • transfer pricing – PE attribution rules
  • simplified transfer pricing guidelines.

Author profile

Sean Neary FTI
Sean is founder of Neary Consulting, a boutique tax practice in West Perth. Sean focuses on addressing complex tax issues for small and medium enterprises, including referral work from other accounting practices. His practice covers ATO and OSR dispute resolution, business sales and restructures, small business CGT concessions, business sales and restructures, international tax, GST and Transfer Duty. Sean has a Bachelor of Economics, Masters of Tax Law and is both a CPA and Fellow of the Tax Institute. His work history includes roles in Deloitte, PwC, Dow Corning, PKF, Webb Martin and was founding Chairman of technology materials group Talga Resources Limited (ASX: TLG). - Current at 17 October 2019
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This was presented at International Tax for SMEs .

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Individual sessions

Inbound tax for SMEs

Author(s):  Sean Neary

Materials from this session:

Outbound tax for SMEs

Author(s):  Damien Williams,  Allan Hon

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