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发表于 2018-1-20 18:43
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The determining factor is the residency status of the taxpayer at the time of the CGT event (i.e. when the contract for sale is signed). Therefore, for Australian citizens and permanent residents who may be a foreign resident for a period of time and perhaps rent out their Australian main residence whilst working overseas, the CGT main residence exemption should still be available (provided all other requirements are satisfied) if they repatriate to Australia and dispose of their main residence after re-establishing Australian tax residency. |
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