Capital Gains Tax (CGT) Property

Taxation of non-resident investors on exit from Australia

Source: Western Australia

Published Date: 15 Oct 2014

 

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This paper covers:

  • capital gains made by non-residents: Division 855 of the ITAA 1997 and taxable Australian property
  • FCT v Resource Capital Fund III LP: TARP issues
  • Re AP Energy Investments Ltd v FCT [2013] AATA 623 (3 September 2013)
  • some unresolved issues with the principal asset test
  • application of treaties.

Individual Session

Taxation of non-resident investors on exit from Australia

Author(s): Melanie Baker

Details

  • Published By: Melanie Baker
  • Published On:15 Oct 2014
  • Took place at:Crown Perth, Western Australia

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

Capital Gains Tax (CGT) Property Resource taxes Corporate tax Income tax 2014

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