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.
Current at 24 May 2009
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