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December 2019

Capital gains made by foreign beneficiaries of non-fixed trusts

Posted By Cameron Allen,
The ATO has issued its preliminary view in TD 2019/D6 on capital gains made by foreign beneficiaries of Australian non-fixed trusts (including discretionary trusts). Generally, a foreign...

Removal of the CGT main residence exemption for foreign residents

Posted By Natasha Jurista ,
The Housing affordability bill has passed the House of Representatives without amendments on 28 November 2019.  The Treasury Laws Amendment (Reducing Pressure on Housing Affordability...