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Australian taxation issues for Chinese investors investing in Australian real property


Australian taxation law raises many tax issues for non-residents of Australia who invest in Australian assets. This article considers in detail Australian taxation issues on investment into Australia by way of acquiring Australian real property. The article focuses on these issues, especially as they apply to Chinese individuals or entities that are non-residents for Australian income tax purposes.

The article examines the Chinese double tax agreement, residence rules including the treatment of residents of Hong Kong and Macau, rules governing the source of income, profits or gains including income from real property, the Australian tax treatment of income or gains arising from the disposal of Australian real property, capital assets and the application of capital gains tax, and the tax implications of adopting particular ownership structures and methods of funding investments. The article concludes with a discussion of the rules about collection of tax owing by non-residents.

Author profile

Yat To Lee CTA
Yat To is a Senior Associate of Thomsons Lawyers in Sydney, and has had 10 years' experience in taxation law. He has advised clients on a range of taxation issues, including Australian taxation issues relevant to the health and aged care industries, charities, not-for-profits, high net worth individuals, and foreign residents. He is a Chartered Tax Adviser of The Tax Institute, and is a legal practitioner admitted to the Supreme Court of New South Wales. Yat To has a Master of Laws degree (specialising in taxation subjects) from the University of Sydney, a Bachelor of Laws (Hons) degree from the University of Sydney, and a Bachelor of Commerce degree (majors accounting and finance) from the University of Sydney. He has published in The Tax Institute's Taxation in Australia journal, along with other publications on taxation areas, and has also presented on taxation topics. - Current at 01 February 2014
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