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Taxation of non-residents paper

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Published on 22 May 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • taxation of non-residents
  • part I: non-residents and CGT
  • interpretation and application of Australia’s tax treaties
  • case study
  • issues with Division 855
  • part II: CGT and withholding tax.

Author profile

Clinton Harding CTA
Clint is a partner at Arnold Bloch Leibler and leads the Sydney taxation practice. Clint advises across most taxes, with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the ATO. Clint is the author of numerous tax articles, a regular presenter and former Chair of The Tax Institute’s Large Business and International Committee .  In 2018, Clint won The Tax Institute’s Corporate Tax Adviser of the Year Award and was the recipient of the Tax Institute’s Community Champion Award in 2023. He is the former National Chair of the Law Council of Australia’s Taxation Committee and was a member of the National Tax Liaison Group for 6 years. - Current at 16 January 2026
Click here to expand/collapse more articles by Clint Harding.

 

This was presented at NSW 7th Annual Tax Forum .

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