Published on 29 Mar 07
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
The recent reforms to the CGT recognition of disposals by non-Australian residents will have a significant impact on international businesses operating in Australia as well as their advisors. This paper puts the reforms into context and discusses in detail their operation and impact on businesses and their advisers. It concludes with an analysis of the tricks and traps contained in the rules.
Current at 22 June 2009
Current at 03 August 2011
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