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Edited version of private advice
Authorisation Number: 1052070464985
Date of advice: 14 December 2022
Ruling
Subject: CGT - double tax agreements
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.