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Non-residents: what Australia is doing to court them paper

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Published on 17 Apr 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper focusses on Australia's non-resident tax initiatives and considers how the rules operate to benefit corporate and non-corporate taxpayers alike. Issues covered include:

  • non-resident CGT rules: what CGT assets remain within Australia's tax net? Ongoing relevance of income / capital distinction? Reconciling domestic law with Australia's DTAs. Practical inbound structures for non-residents
  • temporary resident rules: Who qualifies? What income is concessionally taxed? In what circumstances?
  • conduit foreign income rules: How they operate? How non-resident stakeholders benefit? How resident Australian companies benefit?
  • other favourable international tax initiatives (23AJ, 23AH, CGT relief for active foreign companies, CFC & FIF changes).

Author profile

Michael Taylor-Sands
Michael advises on property development transactions and joint ventures, structuring of acquisitions, divestments and commercial transactions. He has experience advising residential and commercial property developers in connection with income tax, stamp duty, GST, land tax and GAIC, as they impact land procurement and delivery structures. He is a current committee member of UDIA, PCA and the SRO State Taxes Consultative Committee. He represented the UDIA in consultations with Government on both GAIC (2005) and WGT (2021) and has unique insight into the formulation and implementation of both regimes as a result. - Current at 15 August 2022
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Non-residents: what Australia is doing to court them

Author(s):  Michael TAYLOR-SANDS

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