Miscellaneous 2014

Taxation of non-residents

Source: The Tax Specialist Journal Article

Published Date: 1 Jun 2014


Non-Australian resident taxpayers are taxed only on their Australian-sourced income. The taxation of capital gains is an area that has been subject to much change over the last 10 years and continues to be an area focused on by governments which are seeking to address structural budget deficits and decreasing tax revenues, and yet are trying to make Australia an attractive place for investment. This article primarily considers the taxation of capital gains derived by non-residents.

The article reviews the basic domestic taxing regime for capital gains for non-residents as it is affected by Australia’s tax treaty network. As part of this review, the article addresses some of the concerns and issues that have come to light recently in this area and provides a brief examination of the government’s latest proposal to impose a capital gains tax withholding tax on non-residents.

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Miscellaneous 2014

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