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The Commissioner's views on the taxation of gains made by non-resident private equity funds on the sale of shares in Australian entities.

Publication date: 01 Feb 11 | Source: INSIDE TAX

Issue: Issue 26 2011

Pages: pp. 5-8

This article reviews Taxation Determinations 2010/20 and 2010/21 and draft TDs 2010/D7 and 2010/D8.

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Author profile

Sue Williamson CTA-Life
Sue leads EY's Melbourne Tax Controversy practice. She has acted in various AAT, Federal Court, High Court and Supreme Court cases relating to various Commonwealth and state taxes, and has advised clients on a broad range of taxation issues including income tax, GST and PRRT. Sue is also an accredited mediator and has assisted clients in resolving disputes using various alternative dispute resolution mechanisms. Sue is a member of the ATO Dispute Resolution Committee and is a former president of The Tax Institute. - Current at
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