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Individual Podcasts

Central Management & Control for Trusts & Companies - What Does This Really Mean?

Residency and central management and control are fundamental concepts in Australian tax. However, there are complexities to the application of residency, particularly to trusts, which are not well understood. This session provides an update on the principles relating to residence

Date/Time

About the Podcast

Residency and central management and control are fundamental concepts in Australian tax. However, there are complexities to the application of residency, particularly to trusts, which are not well understood. This session provides an update on the principles relating to residence and central management and control in relation to companies and explores the complexities of residence in relation to trusts.

Featuring: Mark Molesworth, BDO (Qld), Brisbane

[26.21 minutes] [0.43 CPD hours]

Presented By

Mark Molesworth
Partner, BDO Brisbane, QLD

Mark is a partner with chartered accounting firm BDO’s tax division. He has more than 20 years’ experience in advising taxpayers with respect to all areas of taxation including CGT, FBT, and income tax.

Some of his areas of speciality include international tax, the small business CGT concessions, the debt/equity provisions and the trust loss provisions.

He also provides taxation advice to other smaller accounting and legal practices in respect of their clients.

Mark has Bachelor of Commerce and Bachelor of Laws degrees from the University of Queensland and is a Chartered Accountant and Chartered Tax Adviser.

CPD Information

0.00 CPD Hours

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