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Title
Foreign resident CGT withholding: a refresher.
Abstract
The article offers information on the changes to foreign resident capital gains tax (CGT) withholding tax rules in Australia, effective from July 1, 2017. Topics discussed include the Treasury Laws Amendment (Foreign Resident Capital Gains Withholding Payments) Act 2017, the tax liability of foreign residents on capital gains, and taxation on real property. Also mentioned are the transactions excluded from CGT, and the fee to be paid to the Australian Taxation Office.