Temporary Residents Masterclass

Explore the many tax implications for individuals who are temporary residents for tax purposes, including foreign income and CGT.

In this session, we cover:

• Overview of tax residency

• Income of temporary residents

  • Trust income

  • Conduit foreign income

• Superannuation

• Capital gains

  • Disregarding capital gains

  • CGT discount

  • Main residence exemption

• Ceasing to be a temporary resident

• Interaction with other rules

  • Company tax residency

  • Trust tax residency

Date recorded: 6 October 2025