AUSTRALIA'S DOUBLE TAX AGREEMENTS: GAINS FROM THE SALE OF SHARES BY NON- RESIDENTSAugust 7th, 2007
FiledAugust 7th, 2007A non-resident may seek to invest in Australia by acquiring shares in an Australian entity. Normal commercial practice may be to investigate the Australian taxation implications of its investment, including the treatment of gains or profits made from any subsequent disposal of the interest.