The 50% CGT Discount: A Cluster Analysis of Individual Taxpayers With Capital Gains
The taxation of capital gains of individual taxpayers continues to be an area of Australian tax law that is of policy interest and a candidate… Read More ›
The taxation of capital gains of individual taxpayers continues to be an area of Australian tax law that is of policy interest and a candidate… Read More ›
Australia provides tax concessions to an extremely broad range of entities beyond the notion of ‘charity’. This includes agricultural entities, professional sport bodies, public universities,… Read More ›
In the world of philanthropy and non-profit organisations, the availability of long-term, reliable data is rare and valuable. For over two decades, the Australian Centre… Read More ›
This blog captures some of the ideas from my research published in the Australian Tax Review: Is Unpaid Tax the Canary in the Coalmine? In… Read More ›
All Australian mainland states and territories, except the Northern Territory, levy additional taxes on the ownership of Australian real property by non-citizens who are not… Read More ›
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Perhaps have a look at (current) art 2(3)?…
The does not seem correct. All DTAs are about income or capi…
As alluded to above in the post, the relevant non-discrimina…