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Taxation of non-residents


Non-Australian resident taxpayers are taxed only on their Australian-sourced income. The taxation of capital gains is an area that has been subject to much change over the last 10 years and continues to be an area focused on by governments which are seeking to address structural budget deficits and decreasing tax revenues, and yet are trying to make Australia an attractive place for investment. This article primarily considers the taxation of capital gains derived by non-residents.

The article reviews the basic domestic taxing regime for capital gains for non-residents as it is affected by Australia’s tax treaty network. As part of this review, the article addresses some of the concerns and issues that have come to light recently in this area and provides a brief examination of the government’s latest proposal to impose a capital gains tax withholding tax on non-residents.

Author profile

Clinton Harding CTA
Clint is a partner at Australian commercial law firm Arnold Bloch Leibler. Clint advises across most taxes, with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the ATO. His clients have included both public and private organisations, particularly in the corporate and banking sectors, high net worth individuals, and some of Australia's largest family groups. Clint is the author of numerous tax articles, a regular presenter, and is currently a working member of The Tax Institute's Large Business and International Committee. Clint was a finalist in the 2017 Tax Institute's Tax Adviser of the Year Awards for "Corporate Adviser of the Year". He is also recognised as a leading tax lawyer by a number of independent legal guides, including Chambers Asia Pacific, Legal 500 Asia Pacific and Doyles Guide. - Current at 29 May 2017
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