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Non-residents and capital gains presentation

Member Price: Free
Non Member Price: $15.00

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Published on 18 Sep 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers key developments and things to watch out for including:

  • an overview of the operation of Div 855
  • changes to the ''principal asset'' test in Subdiv 855-A
  • removal of discount for non-resident individuals
  • introduction of a 10% non-final withholding tax to the disposal by foreign residents of certain taxable Australian property
  • other methods of recovery of alleged tax
  • likely impact of the decision in Resource Capital Fund
  • implications of upstream non-Australian transfers changing the underlying indirect ownership
  • the impact of landowner stamp duty regimes.

Author profiles

Philip BISSET
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Mark FRIEZER
Mark specialises in tax law with Clayton Utz. Working with mergers and acquisition specialists, he provides advice on tax structuring for business combinations. In this context, Mark advises on issues such as scrip for scrip relief, demergers, and the new tax consolidation rules. He has a detailed knowledge of the taxation of financial instruments and transactions, corporate tax, trust taxation, capital gains tax, treaties and consideration of reform of business tax issues.
Current at 11 April 2007
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Antony BARRIER
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Shane Tan

 

This was presented at International Masterclass .

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