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Assuming you are a temporary resident of Australia for tax purposes. (Not a non-resident for tax purposes)
Temporary residents are subject to the same CGT rules as foreign residents. This means you will be subject to CGT if a CGT event happens to any Australian real estate you own. Your status as a temporary resident does not effect any entitlement you may have to the main residence exemption.
The normal CGT main residence exemption rule will apply.
The main residence exemption under section 118-110 of the ITAA 1997 applies if you are an individual and you did not acquire your interest in the property as a beneficiary or trustee of a deceased estate.
To get the full exemption from CGT:
� the dwelling must have been your home for the whole period you owned it;
� you must not have used the dwelling to produce assessable income; and
� any land on which the dwelling is situated must be 2 hectares or less.
Therefore if meet the above condition, your sale of the property will be fully exempted from CGT.
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