Since 2003 the Federal Government has introduced a number of tax initiatives designed to make Australia a more attractive place for non-residents to work and invest. Some of the changes fine tune existing rules such as dividend and interest withholding tax. Others, however, fundamentally alter the way in which Australia's income tax rules apply to non-residents and their Australian investments.
This seminar focussed on Australia's non-resident tax initiatives and considered how the rules operate to benefit corporate and non-corporate taxpayers alike.