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  Miscellaneous 2007

Case studies - CGT for non-residents

Source: New South Wales

Published Date: 24 May 2007

 

The changes to capital gains tax for foreign residents narrows the range of assets on which a foreign resident is subject to Australian CGT. This presentation covers:

  • the types of assets on which a foreign resident may be liable to Australian CGT
  • the circumstances that must exist before an interest held by a foreign resident in those assets will come within Australia’s CGT regime
  • the integrity measures introduced to ensure that CGT will nonetheless apply to certain non-portfolio interests in interposed entities
  • tricks and traps of the new measures.

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Author(s)

Individual Session

CGT for non-residents

Author(s): Vanessa Priest FTI
Materials from this session:

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Details

  • Published By: Vanessa Priest FTI
  • Published On:24 May 2007
  • Took place at:Hilton Hotel, Sydney

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