After 30 June 2020, foreign residents will generally not be able to access the capital gains tax (CGT) main residence exemption. There is no apportionment based on the number of days of non-residency or the value of the property at the time of non-residency: the main residence exemption will simply not apply. Foreign residents should … Continue reading Foreign resident selling the former family home? No CGT exemption from 30 June 2020