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Australia's Capital Gains Tax and Double Taxation Agreements

Publication date: 01 Jun 02 | Source: BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

Issue: Vol 56, no 6

Pages: pp. 228 - 232

Abstract:
On 19 December 2001, the Australian Taxation Office (ATO) issued a ruling entitled 'Income tax and Capital Gains Tax: capital gains in pre-CGT tax treaties'. In the ruling, the ATO concluded that Australia's taxation of capital gains under the Income Tax Assessment Act 1936 is not affected in any way by Australia's pre-CGT treaties. This article examines the ruling and points out the problems with the ATO's reasoning.

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Author profiles

Nolan Sharkey
Dr. Nolan Sharkey is a Barrister at Francis Burt Chambers and Winthrop Professor of Law at the University Of Western Australia. He is also Professorial Fellow at Atax, UNSW in Sydney where he was based from 2000 to 2013. At Atax he delivered Masters units in international tax, DTAs, trust taxation and developed the first unit on Chinese tax outside of China. At UWA he teaches tax while at the bar he consults and advises on taxation. Nolan is widely published in leading journals. He is an FCA and holds degrees in law, accounting, Asian studies, psychology and tax. - Current at 15 April 2015
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Prof Robert Deutsch CTA
Robert is Senior Tax Counsel at The Tax Institute. Bob was until very recently the Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax. His time with the AAT required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. - Current at 29 May 2019
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