Private ruling: CGT - double tax agreements
Date of advice: 14 December 2022
Published: 13 February 2023

Ruling: The Commissioner issued 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.