Capital Gains Tax (CGT) 2019

Capital gains tax: Non-resident issues

Source: Western Australia

Published Date: 18 Sep 2019


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This paper covers:

  • key concepts relating to non-residents and capital gains tax
  • issues for non-residents when purchasing real property in Australia
  • what happens if a non-resident sells residential or commercial property?
  • non-resident capital gains withholding tax
  • non-resident to resident: effect on CGT assets
  • resident to non-resident: effect on CGT assets
  • when does an Individual cease to be a tax resident?
  • case study: Burton v Commissioner of Taxation [2019] FCAFC 141.

Individual Session

Capital gains tax: Non-resident issues

Author(s): Gabrielle Bourke , Daniel Romano CTA


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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Capital Gains Tax (CGT) 2019

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