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Capital gains tax: Non-resident issues paper


This paper covers:

  • key concepts relating to non-residents and capital gains tax
  • issues for non-residents when purchasing real property in Australia
  • what happens if a non-resident sells residential or commercial property?
  • non-resident capital gains withholding tax
  • non-resident to resident: effect on CGT assets
  • resident to non-resident: effect on CGT assets
  • when does an Individual cease to be a tax resident? 
  • case study: Burton v Commissioner of Taxation [2019] FCAFC 141.








Author profiles

Daniel Romano CTA
Daniel is a partner with Wilson & Atkinson. - Current at 01 November 2007
Click here to expand/collapse more articles by Daniel ROMANO.
Gabrielle Bourke
Daniel graduated from Murdoch University in 2002 with a double degree in Law and Commerce (Majoring in Accounting). He worked as the Principal of Wilson & Atkinson Taxation and Commercial Lawyers which was established as an independent taxation and commercial law firm in December 1991. Daniel is an integral part of a team of 11 lawyers whose principal focus has expanded to cover all aspects of taxation, taxation dispute resolution, commercial, corporate law, property law and commercial litigation matters. He has acted as Counsel on matters before the Federal Court, the Full Court of the Federal Court, the Supreme Court, the Full Court of the Supreme Court, the Administrative Appeals Tribunal and the State Administrative Appeals Tribunal. - Current at 25 September 2019


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The landed gentry: Property as an estate asset

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