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Special Tax & Superannuation topics 2022-23 - Recent developments in individual tax residency

Important new case decisions on the interpretation of residency have been handed down by the Full Federal Court in recent years. In addition, there are important issues to consider when a taxpayer ceases residency. Further complicating the issue is the board of tax’s review into residency. This paper considers these important issues from a case study perspective.

On successful completion of this topic, participants should be able to:
  • Apply new case law developments in a practical context
  • Identify key changes from the ATO Draft Ruling on residency
  • Identify the five key rules from the Board of Tax’s paper on residency
  • Identify risk areas when a taxpayer ceases residency.


This session forms part of the Special Tax & Superannuation Topics Series. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:

  • Ensure you get the critical knowledge you need while minimising your time out of the office.
  • Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
  • Help you avoid any possible traps and pitfalls
  • Give you answers to the questions most relevant to you.


Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.


Continuing Professional Development Hours

The content covered in this topic should constitute verifiable CPD for CA ANZ, has been assessed for ASIC and FASEA CPD and also meets the Tax Practitioners Board's CPE requirements. The expected CPD hours to be allocated are as follows:







Up to 1.5 CPD hours

Legislated CPD (FASEA)

Up to 1.5 hours (General)


Up to 1.5 hours (General)

Tax Practitioners Board

Up to 1.5 CPD hours

This seriesis presented by our Senior Tax & Superannuation trainers:  

Varun Kumar, National Head of Technical Tax and Business Advisory, Moore Australia
Varun is the National Head of Technical Tax and Business Advisory at Moore Australia. Varun was previously with Moore Australia (WA) for nine years and then gained further experience within the specialist tax consulting division in Crowe Australasia before joining Moore Australia in 2019. Varun has numerous years of experience in taxation and has advised a wide range of clients across various industries. Varun has extensive experience in providing consultancy services in relation to various areas of taxation. Varun has also conducted tax training in his previous roles, presenting regularly on complex issues in an understandable and practical manner.

 James McPhedran, Senior Tax and Superannuation Trainer, CA ANZ 

James has 18 years’ experience in the industry, including roles at the Big Four accounting firms and advisory roles at mid-tier firms. He has been an educator with Chartered Accountants ANZ for 9 years. His advanced knowledge of taxation and superannuation has allowed him to focus on small to medium enterprises and high net worth individuals. James holds a bachelor’s degree in law and economics from the University of Queensland and a Master of Taxation from the University of Sydney 



Topic: Tax

Sub-Topic: Income Tax

Format: Recorded Webinar

Proficiency Level: Intermediate, Advanced

CPD: Upto 1.5 hours