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发表于 2019-5-23 10:52
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Capital gains on overseas assets
If you are an Australian resident your capital gains on overseas assets are treated in the same way as on Australian property. If you make a capital gain that is taxable in Australia and you have paid foreign tax on it, you may be entitled to a foreign income tax offset.
If you operate an Australian company, certain capital gains and capital losses you make on the disposal of your shares in foreign companies with underlying active businesses are disregarded or reduced.
https://www.ato.gov.au/Business/ ... eed-to-know/?page=6 |
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澳大利亚税务详解 精华版 （二） (2010-1-25) taxfree 
