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Capital gains tax reforms for non-residents

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Published on 01 Aug 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A Bill introduced into the Australian Parliament on 22 June 2006 heralds a significant reduction in the exposure of non-residents to capital gains tax. The generally positive reforms are tempered, however, by a new inclusion in the categories of assets in respect of which non-residents may be potentially subject to capital gains tax.

Author profile

Peter NORMAN
Peter is a partner with Coudert Brothers in Sydney
Current at April 2005
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