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Residency Transition Tax Planner

Calculate tax implications of becoming or ceasing to be an AU tax resident — CGT Events I1 & I2, part-year returns, and split-year income allocation.

Your Transition Details

Transition Type

Transition Date

AU Income (pre-transition) (A$)

Foreign Income (post-transition) (A$)

Foreign Assets — Market Value at Transition (A$)

Foreign Assets — Original Cost (A$)

AU Property Value (A$)

AU Property Cost Base (A$)

Super Balance (A$)

Transition Tax Analysis

Full Transition Report

Part-year return preparation, CGT Event elections, and post-transition planning strategy.

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CGT Events on Residency Change

CGT Event I1 — Becoming AU Resident

When you become an AU resident, foreign assets are deemed to have been acquired at their current market value. This resets your cost base — any pre-arrival gain is NOT taxed in AU. Future gains/losses are calculated from this reset date.

CGT Event I2 — Ceasing to be AU Resident

When you cease to be an AU resident, you are deemed to have disposed of all CGT assets (except "taxable Australian property" like real estate). You can elect to defer CGT under I2 until actual disposal — but interest may apply.

"Taxable Australian Property" — Always Taxable

Real property in AU, business assets with "permanent establishment" in AU, and indirect interests in AU property always remain within the AU CGT net — even after you become a non-resident.