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.
Current at 09 November 2011
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