Published on 27 Sep 2006
| Took place at Tattersalls Club, Sydney
International tax reforms are continuing in Australia and the impact of more recent reforms is now coming to light. This seminar brought together leading international tax experts to provide their insights on the changes, the impacts and the current state of play with particular focus on the impacts on structuring of investments and financing.
Get a 20% discount when you buy all the items from this event.
Re-targeting capital gains tax for non-residents: Proposed Division 855 - "Winners and Losers"
Author(s): Richard SHADDICK, Ken SPENCE
The taxation of inbound investments into Australia stands to be dramatically altered by the proposed provisions of Division 855 that have recently been introduced into Parliament. This re-targeting of capital gains tax for non-residents will be beneficial for some non-residents but for others with investments in Australian “land-rich” entities, this will certainly not be the case.
This paper was also presented at the 'International Tax Masterclass' held in Sydney on 27 September 2006.