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
the AP Energy and RCF decisions
CGT withholding tax.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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