New Australian capital gains tax rules for foreign residents introduced

The legislation remains a significant expansion of Australia’s foreign resident CGT regime, however changes address some of the more controversial aspects of the earlier draft, as highlighted by Matt Ervin, Enzo Coia, Alex Patrick, Tasha Chen and Amanda Maguire.

>The Federal Government, on 2 July 2026, introduced legislation (the Bill) which amends Australia's capital gains tax (CGT) rules for foreign residents, including transitional relief for renewable energy assets. The introduction of the Bill follows the release of exposure draft legislation for consultation in April 2026. Whilst the core architecture and intention of the draft legislation have largely been retained, there are several changes that will generally be welcomed. In particular, t...

Sign in below or register now to read the full article

Authors: Matt Ervin, Enzo Coia,

Published Date: 03 July 2026