MasterNuggets with Meng: Alien vs Non-Resident

Are “non-residents” & “foreign persons” the same for tax purposes? Learn how they’re treated for income tax, stamp duty & land tax purposes.

In this session, we cover:

• Case Study : Jim’s new life abroad

• Tax Residency Issues for Individuals:

  • Ordinary Concepts Test

  • Domicile Test

  • TR 2023/1

  • 183 Day Test

  • Commonwealth Super Fund Test

• CGT consequences for Non-residents

  • Sale of property

    • While the taxpayer is alive

    • After the death of taxpayer

• State Taxes

  • Foreign persons

Date recorded: 12 May 2025