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Non-residents and capital gains paper


This paper covers key developments and things to watch out for including:

  • an overview of the operation of Div 855
  • changes to the ''principal asset'' test in Subdiv 855-A
  • removal of discount for non-resident individuals
  • introduction of a 10% non-final withholding tax to the disposal by foreign residents of certain taxable Australian property
  • other methods of recovery of alleged tax
  • likely impact of the decision in Resource Capital Fund
  • implications of upstream non-Australian transfers changing the underlying indirect ownership
  • the impact of landowner stamp duty regimes.

Author profiles

Philip Bisset CTA
Philip Bisset, CTA, is a taxation partner at Clayton Utz. He has over 30 years' experience in many facets of revenue law and commercial taxation, practising as a lawyer, chartered accountant and corporate tax manager. He has significant experience in managing audit and tax disputes and in negotiating settlements to successful outcomes. Philip also helps his clients develop robust tax policies and risk guidelines to minimise the potential reputational and commercial threats to their organisations in connection with tax audits and disputes. Philip is the instructing solicitor for a number of cases currently before the Federal Court. - Current at 29 April 2021
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Mark Friezer CTA
Mark Friezer is a taxation partner at Clayton Utz. He advises on income tax law, focusing on finance, corporate tax and international tax. He has an extensive understanding of business tax reform from his participation in various government consolidation committees. Mark is the 2013 National Chairman of the Law Council of Australia Tax Committee and also a member of the National Tax Liaison Group (NTLG), and is on the Advisory Panel for the Board of Taxation. - Current at 16 July 2013
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Antony Barrier FTI
Antony Barrier has been practising in tax, estate planning, superannuation and commercial law for over 10 years and provides advice in most areas of Australian Federal and State taxation, with a particular interest in international tax. In addition to his work at Munro Doig, Antony has spent time in the Taxation group of a large Australian law firm and a boutique firm in London specialising in international tax planning. Antony has a Master's degree in Law and is a fellow of the Tax Institute. - Current at 21 March 2018
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Shane Tan
Shane is a special counsel at Clayton Utz specialising in property finance, structured finance and stamp duty advice. He has advised on the stamp duty aspects relating to various major acquisitions, corporate reorganisations and sale of businesses. Shane has also been involved in various property and general finance transactions. In particular, he has worked on various major structured property / construction matters. - Current at 07 August 2013


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Legislative changes to the transfer pricing rules - The practical implications

Author(s):  Tony Gorgas

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