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Removal of the CGT discount for non-residents

Publication date: 13 May 13 | Source: CCH TAX WEEK

Issue: Issue 17 3 May 2013

Pages: pp 1-3

Abstract:

The Assistant Treasurer released exposure draft legislation and explanatory material to remove the CGT discount for temporary and non-residents on 8 March 2013. The proposed amendments to subdiv 115-B of ITAA 1997 will implement an announcement contained in the 2012/2013 Federal Budget on 8 Mat 2013.

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Author profiles

A CARTER
Andrew O'Bryan CTA
Andrew O’Bryan, CTA, is a senior Tax Partner at Hall & Wilcox Lawyers. He has more than 35 years’ experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the ATO. - Current at 24 September 2018
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Anthony Bradica CTA
Anthony is a Partner with Hall & Wilcox. He provides tax and legal advice to a diverse range of Australian and foreign owned corporate groups, specialising in income tax issues relating to acquisitions, restructures, divestments, and structuring inbound and outbound investments. - Current at 18 March 2016
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