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CGT and non-residents: pre-CGT treaty question finally resolved.

Publication date: 28 Apr 09 | Source: CCH TAX WEEK

Issue: Issue 14 2009

Pages: pp.1-4

This article discusses the decision in Undershaft (No 1) Ltd v FC of T 2009 ATC 20-091, which held that two pre-CGT treaties denied Australia the right to tax capital gains made by two non-resident companies.

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Author profile

Dr Justin Dabner CTA
Justin ia an Associate Professor, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia. - Current at 01 April 2016
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