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CGT Main residence exemption – A look at impacts for foreign residents presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 28 Apr 21 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • The importance of understanding residency and the impacts whilst away
  • Selling the home whilst a foreign resident
  • The exceptions available if a foreign resident satisfies certain ‘life events’
  • Interaction with the “absence rule”, the 6-year limit
  • The choice between more than one main residence
  • Renting out a portion of property (eg consulting/hairdresser)
  • Interaction and application of the CGT discount rules, including the different methods available
  • When valuations are required and what records should be kept
  • Missing out on the main residence exemption, what are the considerations?

 

This was presented at 2021 Barossa Convention .

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