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Capital gains tax: Non-resident issues presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Sep 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • key concepts relating to non-residents and CGT
  • issues for non-residents when purchasing real property in Australia
  • what happens if a non-resident sells real 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

 

This was presented at Property Day .

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