The Taxpayers' Guide 2013 - 2014, 25th Edition

INTERNATIONAL TAXATION

21

Taxation of foreign income derived by residents 21.000

Foreign source income: individuals 21.010

Foreign source income: business 21.020

Taxation of non-residents 21.100

Non-resident businesses 21.110

Non-resident individuals 21.120

Capital gains and investment returns 21.130

Withholding tax as a final tax 21.140

Double taxation agreements 21.200

Broad concepts 21.210

Australia’s double tax agreements 21.220

Certificates of residency 21.230

Other international agreements 21.240

Foreign exchange translation 21.300

Conversion of foreign currency amounts 21.310

Realisation of foreign currency gains and losses 21.320

Elections 21.330

Foreign exchange rates 21.340

Foreign income tax offsets 21.400

Entitlement to a foreign ...