Foreign residents and capital gains tax

Your tax residency may be different to your residency for other purposes.

How the assets you are taxed on will change if you become or stop being a tax resident.

Check if you are eligible for the 50% capital gains tax (CGT) discount as a foreign resident.

As a foreign resident, find out which of your assets are taxable in Australia.

Check if you meet the life events test as a foreign resident to exempt your home from CGT.

Find out about the foreign resident capital gains withholding (FRCGW), including who it applies to and when it applies.