Finance Investment International tax & business

Taxation of non-residents

Source: New South Wales

Published Date: 22 May 2014

 

This presentation covers:

  • policy considerations for taxation of non-residents
  • non-residents and CGT
  • outline of Division 855
  • example of the principal asset test
  • Australia’s double tax treaties
  • case study – Glamrock AG
  • current Issues
  • the AP Energy and RCF decisions
  • CGT withholding tax.

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Individual Session

Taxation of non-residents

Author(s): Clint Harding CTA
Materials from this session:

Details

  • Published By: Clint Harding CTA
  • Published On:22 May 2014
  • Took place at:Doltone House, Hyde Park, Sydney

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Finance Investment International tax & business Income tax Capital Gains Tax (CGT) 2014

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