Capital gains has narrower scope but longer arm.
01 Sep 06 |
INTERNATIONAL TAX REVIEW
Issue: Vol. 17 no. 8 2006
The taxation of investments into Australia stands to be materially refocused by proposed legislation.
The winners will be non-residents with interests in Australian entities that are not Australian land rich.
The loosers are clearly non-residents that hold a 10% or greater interest in an Australian resident or non-resident (non-Australian) entity that either directly or indirectly in Australian land-rich.
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Richard Shaddick FTIA is a Director of Greenwoods & Freehills in Melbourne. He has extensive experience in international taxation with his primary area of interest being the taxation of controlled foreign companies. Richard is a member of the Public Rulings Panel of the Australian Taxation Office. He is a former State & National Councillor of the Taxation Institute, and a former Australian President of the International Fiscal Association. He represented the Taxation Institute on the Tax Treaties Advisory Panel from 1997-2006. He is an occasional member of the GAAR Panel.
- Current at
11 March 2009
Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute.
- Current at
23 August 2016