Tax Efficient Investment Structures and Incentives for Companies/Individuals Australian Perspective

Alan Jessup

Taxation of individuals

Australian residents

>taxed on worldwide income

>no capital gains tax –only one income tax -capital gains included in income tax regime as assessable income by a calculation of net capital gains

Non-residents

Taxed on income with an Australian source

No income tax on any income subject to withholding tax –interest, royalties, dividends, managed investment trust (MIT) income

 

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