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.
Melanie Baker CTA
Melanie is a Barrister who specialises in tax. Before joining the Victorian Bar, Melanie was a Senior Associate in the tax group of Allens Arthur Robinson. Before joining Allens in 2002, Melanie worked at the ATO in Canberra for two years. As a Barrister, Melanie regularly advises, and appears on behalf of, taxpayers and the Commissioner of Taxation. Current at 07 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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