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Notes Online Home 2015 Tax Hot Spots Whats NEW in 2015
NEW withholding regime for taxpayers who purchase assets from a non-resident vendor
In this section of the seminar notes we discuss the NEW withholding regime for taxpayers who purchase assets from non-resident vendor, including:
- Overview of Australia’s current foreign resident capital gains tax (‘CGT’) regime
- When will payers be required to withhold an amount from the purchase price?
- Carve-out for residential property
- Reducing the compliance burden for the payer
- Other matters for consideration