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Published on 01 Aug 06
by "THE TAX SPECIALIST" JOURNAL ARTICLE
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.
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