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Taxation of non-residents paper

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Published on 22 May 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • taxation of non-residents
  • part I: non-residents and CGT
  • interpretation and application of Australia’s tax treaties
  • case study
  • issues with Division 855
  • part II: CGT and withholding tax.

Author profile

Clinton Harding CTA
Clint is a partner at Arnold Bloch Leibler and leads the Sydney taxation practice. Clint advises across most taxes, with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the ATO. Clint is the author of numerous tax articles, a regular presenter, and is currently a working member of The Tax Institute’s Large Business and International Committee. In 2018, Clint won The Tax Institute’s Corporate Tax Adviser of the Year Award and is the National Chair of the Law Council of Australia’s Taxation Committee. - Current at 26 June 2019
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This was presented at NSW 7th Annual Tax Forum .

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