shopping_cart

Your shopping cart is empty

Australian CGT and foreign residents: giving with one hand and taking with another.

Publication date: 01 Nov 06 | Source: TAX PLANNING INTERNATIONAL REVIEW

Issue: Vol. 33 no. 11 2006

Pages: pp.7-10

Abstract:
Fundamental changes to the Australian capital gains tax (CGT) regime for non residents are currently before the Australian Federal Parliament and are expected to be passed before the end of the year. overall, the changes have been positively embraced by the Australian business community and will likely encourage merger and acquisition activity.

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profiles

Ian Murray FTI
Ian is an Assistant Professor in the Faculty of Law at the University of Western Australia where he teaches in Taxation and Corporations Law and researches in the areas of Corporate Taxation and the intersection between Not-for-profit Law, Tax and Corporate Governance. He has a number of years' experience as a practitioner in relation to corporate and not-for-profit tax matters across resource taxes, income tax and stamp duty. In particular, he has been extensively involved in the taxation issues arising under native title agreements, including in relation to the benefits management structures established to hold native title payments. Ian's key current research project relates to the accumulation of income by not-for-profits. - Current at 26 February 2015
Click here to expand/collapse more articles by Ian MURRAY.
Leonard Hertzman CTA
Photo of author, Len HERTZMAN Len recently joined the ATO as an Assistant Commissioner with the Tax Counsel Network and is based in Perth. He was previously a tax partner at Ashurst and has worked as a tax lawyer for over 25 years in Australia and Canada. He is a member of the WA State Council of The Tax Institute. - Current at 29 May 2015
Click here to expand/collapse more articles by Len HERTZMAN.