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Once the tax residency of an individual taxpayer is set - dive into assessability of income, availability of concessions & more!

In this session, we cover:

Introducing the Case Study: Margot & Tom
Scenario 1: Tom becomes a tax resident
- CGT implications upon a foreign resident becoming an Australian tax resident
- Taxable Australian property (TAP)
- Residency of companies & trusts
- Section 99B – foreign trust distributions
Scenario 2: Tom sells shares in his (previously foreign) trust
Scenario 3: Tom’s aunt passes away and has a non-resident deceased estate
Scenario 4: Margot & Tom move to Los Angeles!
- Ceasing to be Australian tax residents
- CGT events I1 & I2
- Double Tax Agreement - Australia & USA
- CGT discounts for former residents
Scenario 5: Tom inherits his late grandfather’s Australian main residence while overseas
- CGT event K3
- Main residence exemption for foreign residents
- Life events test

Download resources below.

Date recorded: 2 April 2025

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