2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Ceasing Australian tax residency triggers one of tax's strangest decisions — CGT event I1 deems you to sell your entire share portfolio the day you leave, unless you elect otherwise. Add the loss of the main-residence exemption for non-residents, the death of the tax-free threshold, HECS repayments that chase worldwide income, and super you cannot touch, and 'moving overseas' becomes a sequencing problem. This Guide sequences it.
Use this skill for any question about Australian tax residency. Trigger on: "am I an Australian tax resident", "Australian residency test", "leaving Australia tax", "ceasing Australian residency", "domicile test Australia", "183-day test Australia", "resides test Australia", "exit CGT Australia", "Australian resident abroad", "dual resident Australia", "moving from Australia", "Australian expat tax status". Covers the four residency tests, how to formally cease Australian residency, exit CGT consequences, and partial-year residency.