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