CrossRef Open Access 1994

The Taxation of Capital Gains in Relation to Non-residents of Australia

Barbara Smith

Abstrak

This article discusses the effect of the capital gains tax legislation on a resident Australian taxpayer who ceases to be a resident of Australia for taxation purposes. It is the object of this paper to review whether the capital gains tax legislation as it relates to non-residents provides scope for tax planning and/or avoidance.

Penulis (1)

Barbara Smith

Format Sitasi

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Smith, B. (1994). The Taxation of Capital Gains in Relation to Non-residents of Australia. https://doi.org/10.53300/001c.6567

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Informasi Jurnal

Tahun Terbit: 1994
Bahasa: en
Sumber Database: CrossRef
DOI: 10.53300/001c.6567
Akses: Open Access ✓