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CGT for non-residents paper

Published on 24 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The changes to capital gains tax for foreign residents narrows the range of assets on which a foreign resident is subject to Australian CGT. This paper covers:

  • the types of assets on which a foreign resident may be liable to Australian CGT
  • the circumstances that must exist before an interest held by a foreign resident in those assets will come within Australia’s CGT regime
  • the integrity measures introduced to ensure that CGT will nonetheless apply to certain non-portfolio interests in interposed entities
  • tricks and traps of the new measures.

Author profile

Vanessa Priest FTI
Photo of author, Vanessa PRIEST Vanessa Priest, FTI, of Baskin Clarke Priest has more than 20 years’ experience as a tax specialist and has a particular interest in the tax and succession issues faced by privately owned enterprises and family groups. She has extensive knowledge in areas such as tax structuring, cross border issues for individuals and their investments, asset acquisitions and divestments, successions issues, and tax issues arising for trusts. - Current at 30 September 2019
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This was presented at Manoeuvring the Maze: Tax Forum .

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