Sovereignty and foreign government investment in Australia
15 Dec 05 |
CCH TAX WEEK
Issue: Issue 48 2005
Pages: pp. 1-4
The Commissioner currently permits an exemption for interest and dividend withholding tax for foreign governments that make particular Australian investments. This is based on Tax Office practice, rather than specific legislation. Recently, the Treasurer issued a press release which announced a legislative codification of this exemption for foreign governments. Submissions in respect of this proposed legislation closed on 30 November 2005.
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Philip is a barrister at the Victorian Bar practising in federal and state taxation and superannuation. He acts for both taxpayers and revenue authorities and has appeared in a number of leading cases in these fields. Philip is also the author of Bender’s Australian Stamp Duties, a book published by The Tax Institute dealing with stamp duty in all Australian jurisdictions.
- Current at
26 June 2019