Published on 17 Nov 05
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
Non-residents are investing vast amounts of capital into Western Australia. To determine the optimal ownership structure for such non-resident investors, a number of income tax considerations should be taken into account. The objective of this paper is to identify and discuss salient income tax considerations for inbound investment. In doing so, the paper reviews and compares tax consequences of alternative ownership structures.
Nick Heggart, CTA, is a Director in the Perth office of Greenwoods & Herbert Smith Freehills. Nick provides clients with advice in relation to a broad range of tax issues including advice on M&A, demergers and capital management strategies. He sits on the Energy & Resources Working Group with the ATO and on the State Council for The Tax Institute’s WA Division.
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26 March 2018