EV 1052070464985currentnon-binding advice

CGT - double tax agreements The Commissioner

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

d a ruling that relates to the following provisions: Income Tax Assessment Act 1997 Subdivision 104-A Income Tax Assessment Act 1997 Subdivision 768-G Income Tax Assessment Act 1997 section 770-10 Other References Convention Between Australia and The Republic of Chile for the Avoidance of Double Taxation with Respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion.