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Non-residents: what Australia is doing to court them presentation

Published on 17 Apr 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation focusses on Australia's non-resident tax initiatives and considers how the rules operate to benefit corporate and non-corporate taxpayers alike. Issues covered include:

  • non-resident CGT rules: what CGT assets remain within Australia's tax net? Ongoing relevance of income / capital distinction? Reconciling domestic law with Australia's DTAs. Practical inbound structures for non-residents
  • temporary resident rules: Who qualifies? What income is concessionally taxed? In what circumstances?
  • conduit foreign income rules: How they operate? How non-resident stakeholders benefit? How resident Australian companies benefit?
  • other favourable international tax initiatives (23AJ, 23AH, CGT relief for active foreign companies, CFC & FIF changes).

Author profiles:

Michael TAYLOR-SANDS

Click here to expand/collapse more articles by Michael TAYLOR-SANDS.
 
Rebecca SARGEANT

Individual sessions

Further details about this event:

 

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