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  • Foreign resident capital gain withholding and GST at settlement

    If you're selling residential premises or potential residential land in Australia it can be subject to both:

    • foreign resident capital gain withholding (FRCGW)
    • GST withholding obligation (GST at settlement).

    There is no precedence between FRCGW and GST at settlement. Both apply and hold no priority over each other.

    A clearance certificate for FRCGW is only applicable to that measure. GST at settlement is still payable. They are treated independently of each other.

    For more information see Capital gains withholding: Impacts on foreign and Australian residents.

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      Last modified: 05 Jul 2021QC 55431