Source: Taxation In Australia Journal Article
Published Date: 1 Feb 2023
Australia's management of inbound investment is arguably one of the more robust inbound investment frameworks currently in place. However, in accepting this, we must appreciate the critical difference between "robustness" and "restriction". Understanding the difference will allow an applicant to properly engage with the framework in a manner that optimises outcomes for taxpayers and administrators alike. While this article will focus on the consideration of taxation through the process and the interplay between the ATO and Treasury, many of the insights are applicable to multiple stakeholders and will also assist in understanding the Treasury process more broadly.
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