This paper covers:
- Australia's ability to tax foreign residents
- Division 855 and the taxation of non-resident capital gains
- presently-entitled non-resident beneficiaries
- capital gains attributed to non-resident beneficiaries.
Source: Western Australia
Published Date: 23 May 2018
This paper covers:
More by Antony Barrier
I've set up a trust - now what? Day to day considerations - Paper 08 Sep 2021
I've set up a trust - now what? Day to day considerations - Audio 08 Sep 2021
I've set up a trust - now what? Day to day considerations - Video 08 Sep 2021
I've set up a trust - now what? Day to day considerations - Presentation 08 Sep 2021
The landed gentry: Property as an estate asset - Presentation 18 Sep 2019
Non-resident estate beneficiaries - Presentation 23 May 2018
SME restructuring - Paper 01 Mar 2017
Tips, traps and uncertainties in the not-so-easy small business CGT concessions - Paper 30 Apr 2015
Non-residents and capital gains - Paper 18 Sep 2013
Individual Session
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags