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Taxation of non-resident investors on exit from Australia paper

Published on 15 Oct 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • capital gains made by non-residents: Division 855 of the ITAA 1997 and taxable Australian property
  • FCT v Resource Capital Fund III LP: TARP issues
  • Re AP Energy Investments Ltd v FCT [2013] AATA 623 (3 September 2013)
  • some unresolved issues with the principal asset test
  • application of treaties.

Author profile

Melanie Baker CTA
Melanie is a barrister who specialises in tax and administrative law. Before joining the Victorian Bar in 2010, Melanie was a Senior Associate in the Tax group of Allens Arthur Robinson. As a barrister, Melanie regularly advises, and appears on behalf of, taxpayers and the Commissioner of Taxation. Melanie is also a Senior Fellow of the University of Melbourne where she co-lectures the post-graduate law subject, ‘Tax Litigation’. - Current at 08 November 2019
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This was presented at 2014 National Resources Tax Conference .

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