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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
Prof Graeme Cooper, CTA, is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former New South Wales State Council Chairman of The Tax Institute and currently a member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank and International Monetary Fund. He was admitted to legal practice in New South Wales (1980) and Victoria (1999), and practised commercial law and tax in Sydney before entering teaching. He has taught tax 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 07 September 2017
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