Special Tax Topics 2026-27 - Foreign residents & taxable Australian property

This session provides a comprehensive overview of the Australian tax rules applicable to non-residents dealing with taxable Australian property (TAP). It focuses on identifying what constitutes TAP and how the capital gains tax (CGT) regime applies to disposals by non-residents, including direct and indirect interests in Australian real property. The session also explores the operation of key integrity measures, such as the principal asset and non-portfolio interest tests, as well as the foreign resident capital gains withholding (FRCGW) regime. 

Upon successful completion of this topic, learners should be able to:      

• Understand the conceptual framework for applying the capital gains tax provisions to foreign residents.
• Determine what constitutes Taxable Australian Property (TAP).
• Assess Indirect Australian Real Property Interests (IARPI).
• Apply CGT rules to foreign resident disposals of TAP

This session forms part of the Special Tax Topics Series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging.

These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office.
• Assist you in providing proactive tax advice and identifying tax planning opportunities early.
• Help you avoid possible traps and pitfalls.
• Give you answers to the questions most relevant to you.

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours

All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and are likely to meet the Tax Practitioners Board's CPD requirements.

Related Packages

Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.