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31 Jul 14 Foreign resident capital gains tax regime - administrative treatment

The ATO advises that the Government has stated that it will refine the measure "Improving the integrity of Australia's foreign resident capital gains tax regime", announced in the 2013-14 Budget, to amend the principal asset test. This test is used to determine whether an interest is an indirect Australian real property interest.

The ATO has now published the administrative treatment that it will apply pending the enactment of the changes.

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