This presentation covers:
- key concepts relating to non-residents and CGT
- issues for non-residents when purchasing real property in Australia
- what happens if a non-resident sells real property?
- non-resident capital gains withholding tax
- non-resident to resident: effect on CGT assets
- resident to non-resident: effect on CGT assets
- when does an individual cease to be a tax resident?
- case study: Burton v Commissioner of Taxation [2019] FCAFC 141.