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  • Non-resident beneficiary


    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If a non-resident is a beneficiary of a deceased's post-CGT asset, any capital gain or capital loss is not disregarded if:

    • the deceased was an Australian resident when they died
    • the asset does not have the necessary connection with Australia.

    Examples of assets that have the necessary connection with Australia include:

    • real estate located in Australia
    • shares in an Australian resident private company.
    Last modified: 06 Oct 2009QC 27417