Home > Law > RLJ > Vol. 4 (1994) > Iss. 1
Abstract
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.
Recommended Citation
Smith, Barbara
(1994)
"The Taxation of Capital Gains in Relation to Non-residents of Australia ,"
Revenue Law Journal:
Vol. 4:
Iss.
1, Article 4.
Available at:
http://epublications.bond.edu.au/rlj/vol4/iss1/4
COinS
