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When you become an Australian resident for tax purpose, all CGT assets (excluding assets which are taxable Australian property and pre-CGT assets) owned will be deemed to have been acquired at the market value at the time of becoming a resident. This is the new tax cost base for all CGT assets for CGT purposes.
You may need to obtain a market value of all CGT assets you owned at the time you become tax resident here.
Sale of the foreign rental property will be subject to CGT. However, if the dwelling is your main residence for the entire ownership period up until you came to Australia, you actually can make an election to continually treat the property as your main residence during your absence. If this choice is made, the property will be treated as your main residence for the entire ownership period. You would get a full main residence exemption when you sell it.
If you have other source of foreign income other than the gain from the sale of your property, it will only subject to Australian tax from the time you become tax resident. As a general rule, the tax paid in China by an Australian resident on the income which is also assessable in Australia will be allowed as a foreign tax credit to reduce their tax liability in Australian under the foreign tax offset provisions. |
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