International tax & business 2014

Australian taxation issues for Chinese investors investing in Australian real property

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2014


Australian taxation law raises many tax issues for non-residents of Australia who invest in Australian assets. This article considers in detail Australian taxation issues on investment into Australia by way of acquiring Australian real property. The article focuses on these issues, especially as they apply to Chinese individuals or entities that are non-residents for Australian income tax purposes.

The article examines the Chinese double tax agreement, residence rules including the treatment of residents of Hong Kong and Macau, rules governing the source of income, profits or gains including income from real property, the Australian tax treatment of income or gains arising from the disposal of Australian real property, capital assets and the application of capital gains tax, and the tax implications of adopting particular ownership structures and methods of funding investments. The article concludes with a discussion of the rules about collection of tax owing by non-residents.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


International tax & business 2014

Share this page