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Virgin Holdings SA v FCT and tax treaty interpretation

Published on 01 Feb 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article discusses a recent Federal Court decision in which a pre-CGT treaty was held to deny Australia a right to tax a capital gain of a non-resident, and considers the numerous issues raised in the case that are significant to the interpretation of tax treaties.

Author profiles:

Peter Loukas CTA
Peter is a Senior Lawyer at Clayton Utz Melbourne. Current at 01 February 2009
 
Daniel Newstadt
Daniel is an articled clerk with Clayton Utz Melbourne. Current at 01 February 2009
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