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Taxation of non-residents presentation

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

This presentation covers:

  • policy considerations for taxation of non-residents
  • non-residents and CGT
  • outline of Division 855
  • example of the principal asset test
  • Australia’s double tax treaties
  • case study – Glamrock AG
  • current Issues
  • the AP Energy and RCF decisions
  • CGT withholding tax.

Author profile:

Clinton Harding CTA
Clint is a partner at Australian commercial law firm Arnold Bloch Leibler. 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. His clients have included both public and private organisations, particularly in the corporate and banking sectors, high net worth individuals, and some of Australia's largest family groups. 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. Current at 01 January 2016 Click here to expand/collapse more articles by Clint Harding.
 

This was presented at NSW 7th Annual Tax Forum.

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