Published on 30 Jul 99
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics include: How should our treaties deal with capital gains?; When are capital gains business profits?; ATO approach to treaty treatment. This article also has commentary by Neil Motteram from the ATO
Neil is General Manager of the International Tax and Treaties Division of the Treasury, which has
overall responsibility for advising on policy and legislation associated with the Review of
International Taxation Arrangements and treaty matters, and is the Australian delegate to the
OECD's Committee on Fiscal Affairs.
Current at 13 September 2005