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  • Foreign resident capital gain withholding and GST at settlement

    If you are 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 are applicable 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.

    See also:

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      Last modified: 22 Oct 2020QC 55431