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Non-residents and capital gains presentation

Published on 18 Sep 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation 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:

Antony BARRIER
Current at 06 May 2015 Click here to expand/collapse more articles by Antony BARRIER.
 
Mark FRIEZER
Mark specialises in tax law with Clayton Utz. Working with mergers and acquisition specialists, he provides advice on tax structuring for business combinations. In this context, Mark advises on issues such as scrip for scrip relief, demergers, and the new tax consolidation rules. He has a detailed knowledge of the taxation of financial instruments and transactions, corporate tax, trust taxation, capital gains tax, treaties and consideration of reform of business tax issues.
Current at 11 April 2007 Current at 09 March 2009 Click here to expand/collapse more articles by Mark FRIEZER.

Philip BISSET
Current at 15 January 2013 Click here to expand/collapse more articles by Philip BISSET.

Shane Tan
Current at 03 October 2013

 

This was presented at International Masterclass .

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Individual sessions


Legislative changes to the transfer pricing rules - The practical implications

Author(s):  Tony Gorgas

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