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New CGT exposures and exemptions for non-residents paper
Published on 17 Mar 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
The Government has introduced new provisions to first narrow the focus of CGT for non-residents to Australian real property and permanent establishment assets and secondly introduce a rigorous “land rich” type mechanism that looks through interposed entities. This paper considers:
- which taxpayers will benefit?
- how this particular “land-rich” tracing mechanism operates
- structuring implications
- tax treaty interactions, i.e. whether Australia has the right to impose this new tax impost
- assets held through trusts.
Author profiles
Kenneth Spence CTA-Life

Richard Shaddick
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
This was presented at Queensland State Convention: Reach for the Stars .
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