– see also Consular officers and employees

Assets

Commentary – Tax Reporter ¶684-200

Capital gains tax

Legislation/Regulatory – TCGA92 s. 11

Consular officers and employees

Commentary – Tax Reporter ¶132-700

Consuls and other official agents

Commentary – Tax Reporter ¶132-650

Exemption from tax

Commentary – Tax Reporter ¶589-400 ; Tax Reporter ¶592-150

Generally

Commentary – Tax Reporter ¶1022-325

Official agents of Commonwealth countries

Legislation/Regulatory – ITA2007 s. 841

Opting into 'home'/'host' state scheme

Commentary – Tax Reporter ¶1022-350