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.
"The Taxation of Capital Gains in Relation to Non-residents of Australia ,"
Revenue Law Journal:
1, Article 4.
Available at: http://epublications.bond.edu.au/rlj/vol4/iss1/4