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There are special capital gains tax (CGT) rules that apply if you are a foreign resident or if you become, or cease being, a resident of Australia for tax purposes. When considering emigration there are tax and exchange control implications exchange control implications of emigration. residence, he will be deemed
Where a partnership has ceased resident) of its partnership interest at the end of the fiscal period is deemed to be a capital gain from a disposition of So had there been any deemed disposition, But he seems to reject the possibility that immigration can be based on a change in residence for example for
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