Capital Gains Tax (CGT) 2016

Back to basics on non-resident capital gains and related developments

Source: Western Australia

Published Date: 26 Oct 2016

 

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This paper covers:

  • the role of Division 855
  • how it works
  • comparison with state and territory landholder duty
  • treaty issues that arise
  • new foreign investment Review Board tax conditions
  • new non-resident CGT withholding rules - the impact on transactions.
Author(s)

Individual Session

Back to basics on non-resident capital gains and related developments

Author(s): Luke Furness , Philip Bisset , John Middleton , Melanie Mccomb

Details

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.

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Capital Gains Tax (CGT) 2016

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