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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:

Author Photo - Vanessa Priest ATI
Vanessa Priest ATI
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 02 June 2015 Click here to expand/collapse more articles by Vanessa PRIEST.
 

This was presented at Manoeuvring the Maze: Tax Forum.

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