Capital Gains Tax (CGT) 2016

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

Source: Western Australia

Published Date: 26 Oct 2016

 

This presentation covers:

  • the role of Division 855
  • how it works
  • differences from landholder duty
  • treaty issues that arise
  • new conditions that may be imposed by Australia's Foreign Investment Review Board (FIRB) in authorising foreign investment into Australia
  • the new non-resident CGT withholding rules.

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Individual Session

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

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

Details

  • Published By: Philip Bisset
  • Published On:26 Oct 2016
  • 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.

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Capital Gains Tax (CGT) 2016

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