CGT and non-residents: pre-CGT treaty question finally resolved
Dabner, Justin (2009) CGT and non-residents: pre-CGT treaty question finally resolved. CCH Tax Week, 14. pp. 1-4.
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This article discusses the decision in Undershaft (No 1) Ltd v FC of T 2009 ATC ~20-091, which held that two pre-CGT treaties denied Australia the right to tax capital gains made by two non-resident companies.
|Item Type:||Article (Commentary)|
|Keywords:||taxation; taxation law|
|Date Deposited:||30 Apr 2010 01:48|
|FoR Codes:||18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%|
|SEO Codes:||94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%|