Australian CGT and foreign residents: giving with one hand and taking with another.
01 Nov 06 |
TAX PLANNING INTERNATIONAL REVIEW
Issue: Vol. 33 no. 11 2006
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.
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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
Len Hertzman, CTAis an Assistant Commissioner in the ATO’s Tax Counsel Network and is based in Perth. He was previously a tax partner at Ashurst. Len is also a National and State Councillor of The Tax Institute and former chair of the National Tax Convention and National Resources Tax Conference program committees.
- Current at
05 April 2019