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  Capital Gains Tax (CGT) International tax & business Residency

Non-residents and capital gains

Source: New South Wales

Published Date: 18 Sep 2013

 

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This paper covers key developments and things to watch out for including:

  • an overview of the operation of Div 855
  • changes to the ''principal asset'' test in Subdiv 855-A
  • removal of discount for non-resident individuals
  • introduction of a 10% non-final withholding tax to the disposal by foreign residents of certain taxable Australian property
  • other methods of recovery of alleged tax
  • likely impact of the decision in Resource Capital Fund
  • implications of upstream non-Australian transfers changing the underlying indirect ownership
  • the impact of landowner stamp duty regimes.
Author(s)

Individual Session

Non-residents and capital gains

Author(s): Mark Friezer , Philip Bisset CTA , Antony Barrier FTI , Shane Tan
Materials from this session:

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Capital Gains Tax (CGT) International tax & business Residency Tax administration Income tax 2013

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