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  Miscellaneous 2006

Foreign residents - CGT and stamp duty

Source: Victoria

Published Date: 21 Sep 2006

 

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This paper provides tax practitioners with technical and practical information on the proposed Tax Laws Amendment (2006 Measures No 4) Bill 2006. It also provides an overview of the land rich regimes in force in the States and Territories and draws comparisons between those regimes and the new CGT rules. There are currently specific measures that deal with CGT for foreign residents that own assets through fixed trusts. This paper also considers the technical and practical issues in relation to the impact of the proposed measures in respect of distributions from fixed trusts and provide comparisons with the existing rules.
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Individual Session

Foreign residents - CGT and stamp duty

Author(s): Robert Parker , Adalene Pandeli , Tony O'Reilly
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