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CGT for non-residents paper


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 ATI
Photo of author, Vanessa PRIEST Vanessa is a Partner in the Tax Consulting Group of BDO and has over 19 years experience in public practice as a taxation specialist. At BDO she focuses on the SME market, professional services, family trusts, and has a particular interest in the small business CGT concessions. - Current at 07 September 2016
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This was presented at Manoeuvring the Maze: Tax Forum .

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