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  AATA 623 (3 September 2013)
- some unresolved issues with the principal asset test
- application of treaties.
Current at 07 March 2012
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