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If your friend is a non-resident, he is subject to CGT if a disposal of a CGT asset that is taxable Australian asset happens.
Generally, a disposal of an asset shall be deemed to have been a disposal of a taxable Australian asset if:
� The asset comprised of land or a building located in Australia;
� The asset has at any time been used by the taxpayer in carrying on a trade or business wholly or partly at or through a permanent establishment in Australia;
� The disposed asset comprised of a share, or an interest in a share, in a company, that was a resident of Australia and was a private company in the income year in which the disposal took place;
� The asset comprised of a share, or an interest in a share, in a company, was a resident of Australia and was not a private company during the five year period immediately before the disposal of the asset occurring after 19 September 1985 where:
o the taxpayer or an associate of the taxpayer was the beneficial owner of; or
o any associate of the taxpayer, or the taxpayer and any associate or associates of the taxpayer, together were the beneficial owners of:
� not less than 10% of the shares of the company, excluding any shares that carried no right to participate beyond the specified amount in a distribution of either profits or capital
Hence, if your friend only buys listed shares, the shares are unlikely to be taxable Australian assets, the CGT provisions do not apply to his shares. He does not need to declare the capital gains in his Australian tax return; also he does not have a capital loss to carry forward.
For the dividend income, if it is fully franked, then it is not assessable in Australia. If it is unfranked, then 30% withholding tax will generally apply , it is the final tax.
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