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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Abstract

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 ID: 8842
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%
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