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Australian Tax Office releases draft ruling on treaties effect on Capital Gains tax.

Publication date: 28 Aug 00 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 21, No 9

Pages: pp 923 - 924

Abstract:
This article discusses TR 2000/D12. This ruling is about the impact of existing income tax treaties on Australia's ability to sustain assessments of capital gains tax made after 1985.

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Author profile

Prof Graeme Cooper CTA
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 12 January 2018
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