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

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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