CGT Fundamentals: Concessions & CGT for Non-Residents

Learn about the CGT discount & concessions available, and also how CGT could apply to foreign or non-resident taxpayers.

In this session, we cover:

• Revisiting last session’s case study

• Overview​

• CGT Discount​

  • 12 month rule​

  • Integrity provisions​

• Main Residence​

  • Absence, Changing Main Residences or Building​

• CGT and Death​

• CGT and Non-residents​

  • TAP​

  • CGT Discount​

  • Life Events

Date recorded: 20 November 2024