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Application of DTAs to capital gains

Publication date: 01 Oct 00 | Source: TAX AND TREATY NEWS

Issue: Issue 6

Pages: pp.1-4

The application of Australia's double tax agreements to capital gains has been the subject of considerable recent development. The purpose of this article is to provide a brief summary of recent legislative developments and ATO announcements in this area.

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Author profile

Ian Kellock CTA
Photo of author, Ian KELLOCK Ian is a Tax Partner at Ashurst and has extensive experience in Australian corporate and international tax, advising Australian and foreignowned banking and financial services groups. Ian’s practice primarily focuses on due diligence and structuring for mergers, acquisitions and divestments, financing transactions and group reorganisations. Ian has significant recent experience advising on all income tax aspects of financing and refinancing transactions and asset and debt reconstruction projects. - Current at 29 May 2019
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