The Australian government is in the process of introducing new laws to remove the main residence exemption from income tax on the capital gain for non-resident home owners. This has been initiated on the basis that it will make housing more affordable for resident Australians. The Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No 2) Bill 2018 has serious implications for Australians wanting to work and live in an overseas country and change their residency status from that of Australia. In some cases, Australian residents for taxation purposes need to live and work overseas for employment opportunities or career enhancement, or even to maintain their employment if transferred by their employer. The consequence ...
The Re:think Tax Discussion Paper1 released by the Australian Government has made it clear that we a...
Australian home owners and investors benefit from various tax concessions. Home owner tax concession...
This paper provides an analysis of how the New Zealand tax system may be affecting residential prope...
The Australian government is in the process of introducing new laws to remove the main residence exe...
The Australian government is in the process of introducing new laws to remove the main residence exe...
Australia’s legislative definition of tax residence has remained unchanged since 1936. New Zealand a...
Australia’s legislative definition of tax residence has remained unchanged since 1936. New Zealand a...
Copyright © 2015 LexisNexis. This article is made available per the publisher's Content Sharing poli...
This Report examines the policy and reform options for housing in Australia's tax-transfer syst...
From 1 July 2012 the Australian Capital Territory (ACT) imposed land tax, in the form of general rat...
Many countries impose income tax on the worldwide income of their residents or citizens. This is the...
This thesis examines the impacts of Local, State and Federal Government tax treatment of owner-occup...
Residence is important in determining the Australian income tax liability for individuals that are r...
The 2009 review of Australias tax system made recommendations for improving housing affordability, p...
In this article, the authors examine income tax residency in Australia, focusing on recent case law ...
The Re:think Tax Discussion Paper1 released by the Australian Government has made it clear that we a...
Australian home owners and investors benefit from various tax concessions. Home owner tax concession...
This paper provides an analysis of how the New Zealand tax system may be affecting residential prope...
The Australian government is in the process of introducing new laws to remove the main residence exe...
The Australian government is in the process of introducing new laws to remove the main residence exe...
Australia’s legislative definition of tax residence has remained unchanged since 1936. New Zealand a...
Australia’s legislative definition of tax residence has remained unchanged since 1936. New Zealand a...
Copyright © 2015 LexisNexis. This article is made available per the publisher's Content Sharing poli...
This Report examines the policy and reform options for housing in Australia's tax-transfer syst...
From 1 July 2012 the Australian Capital Territory (ACT) imposed land tax, in the form of general rat...
Many countries impose income tax on the worldwide income of their residents or citizens. This is the...
This thesis examines the impacts of Local, State and Federal Government tax treatment of owner-occup...
Residence is important in determining the Australian income tax liability for individuals that are r...
The 2009 review of Australias tax system made recommendations for improving housing affordability, p...
In this article, the authors examine income tax residency in Australia, focusing on recent case law ...
The Re:think Tax Discussion Paper1 released by the Australian Government has made it clear that we a...
Australian home owners and investors benefit from various tax concessions. Home owner tax concession...
This paper provides an analysis of how the New Zealand tax system may be affecting residential prope...