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Back to basics on non-resident capital gains and related developments paper


This paper covers:

  • the role of Division 855
  • how it works
  • comparison with state and territory landholder duty
  • treaty issues that arise
  • new foreign investment Review Board tax conditions
  • new non-resident CGT withholding rules - the impact on transactions.

Author profiles

Luke Furness
Melanie McComb
Philip Bisset CTA
Philip Bisset is a taxation partner at Clayton Utz. He has over 27 years’ experience in many facets of revenue law and commercial taxation, practising as a lawyer, chartered accountant and corporate tax manager. He has significant experience in managing audit and tax disputes and in negotiating settlements to successful outcomes. Philip also helps his clients develop robust tax policies and risk guidelines to minimise the potential reputational and commercial threats to their organisations in connection with tax audits and disputes. Philip is the instructing solicitor for a number of cases currently before the Federal Court. - Current at 23 August 2016
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John Middleton CTA
Study period 1 2017 CTA1 Lecture Presenter - Lecture 1: Calculating Tax Payable and Assessable Income CTA2B Advanced lecturer for Lecture 1, 2 and 4 John is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses and also practises in stamp duty, GST and general tax. - Current at 26 June 2017
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This was presented at 2016 National Resources Conference .

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Individual sessions

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