Finance Investment

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
Materials from this session:

Details

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

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Finance Investment Income tax Capital Gains Tax (CGT) 2014

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