Published on 25 May 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper will explore the practical implications of the recent developments in capital gains tax for Non-residents and temporary residents investing or carrying business in Australia, including:
- Overview of the new CGT rules
- What is “taxable Australian property”?
- Interaction with Australia’s double tax agreements
- Who is a temporary resident?
- Foreign income exemption for temporary residents
- Deemed disposal rules
John is a Partner in the International Assignments Solutions (IAS) practice and has over 25 years experience in advising clients on their International and Australian tax affairs. John specialises in helping clients manage the complexities of their expatriates' movements in and out of Australia, helping to create or refine expatriate policies and mitigate both personal and corporate liabilities.
- Current at
11 April 2007