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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:

Author Photo - Vanessa PRIEST
Vanessa PRIEST
Vanessa is a Principal in the Tax Division of WHK Horwath and advises clients from both the private sector and mutual associations on a wide range of taxation issues including CGT, Corporate Acquisitions and Restructures, International Tax Issues, and general taxation consulting. Vanessa is a regular presenter for the Taxation Institute and other professional bodies and is also involved in providing in-house training to accounting firms throughout Australia.
Current at 25 September 2007
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This was presented at Manoeuvring the Maze: Tax Forum .

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