{"id":3119,"date":"2019-11-12T16:00:00","date_gmt":"2019-11-12T16:00:00","guid":{"rendered":"https:\/\/csttax.com\/en-gb\/?p=3119"},"modified":"2023-12-07T01:41:48","modified_gmt":"2023-12-07T01:41:48","slug":"update-on-cgt-main-residence-exemption-for-expats","status":"publish","type":"post","link":"https:\/\/csttax.com\/en-gb\/blog\/update-on-cgt-main-residence-exemption-for-expats\/","title":{"rendered":"Update on CGT Main Residence Exemption for Expats"},"content":{"rendered":"\n

Update<\/a>: Since publication of this post the Bill has passed<\/a> and is now law. The law passed is the Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Bill 2019. ) It was passed with no further amendments. This means non-residents will not be able to claim the CGT main residence exemption from 1 July 2020. The scenarios below currently apply under the new law<\/strong>. <\/p>\n\n\n\n

For the past few years Australian expats have been waiting to see if the axe will drop on their ability to claim the capital gains tax (CGT) main residence exemption. <\/p>\n\n\n\n

The current main residence exemption allows individuals to\nclaim an exemption on paying CGT when they sell the home that they have been\nliving in. Under the normal CGT rules, an individual may continue to claim\ntheir former home as their main residence for up to 6 years of absence. This\napplies unless and until the homeowner purchases and moves into another house\nthat becomes their main residence in Australia. <\/p>\n\n\n\n

The new measure has been in the works since the 2017-2018 budget, with non-residents potentially becoming ineligible to claim the main residence exemption since May 9th 2017. <\/p>\n\n\n\n

Main residence exemption removed for non-residents in new Bill<\/strong><\/h4>\n\n\n\n

The shortcomings of this bill continue to be of concern. After the Bill lapsed in April 2019, we have waited to see whether it would reappear. The hope was that a new Bill would be rewritten in a way that was fairer to taxpayers. <\/p>\n\n\n\n

Unfortunately it was reintroduced<\/a> on the 23rd of October 2019 in largely the same form. Like the original bill, it applies retroactively and allows no consideration for long term Australian residents who may end up caught out by the changes. <\/p>\n\n\n\n

While many concerns with the original bill remain unaddressed, there are a few changes. <\/p>\n\n\n\n

These changes have extended the transitional measures and\nadded in some compassionate exceptions. The transitional measures ensures that\nexisting foreign resident home owners have some time to sell their main\nresidence under the existing rules. Previously they had until 30th June 2019.\nUnder the new Bill they now have until 30th June 2020 to sell under the\nexisting CGT rules. The additional exceptions that the revised Bill introduced\nmeans that there are now limited situations in which the main residence\nexemption may still apply for foreign residents.  <\/p>\n\n\n\n

So, if you\u2019re an expatriate with a former main residence in\nAustralia you should consider now what strategy you wish to take. It\u2019s time to\nconsider if you need to sell while you can access the existing CGT exemption. <\/p>\n\n\n\n

Summarised below is an outline of what these new laws could mean for you and what you can do about it.<\/p>\n\n\n\n

What Happens If I Hold Onto My Australian Home When I Move Overseas? <\/strong><\/h4>\n\n\n\n

Once you\u2019re a foreign resident then any Australian property\nhome you own is treated as a CGT asset. You are no longer able to apply the\nmain residence exception that is available to Australian taxpayers. <\/p>\n\n\n\n

Basically this means you will be liable for full CGT on any profit from the sale of the property. This applies even if you lived in the home for 20 years before becoming a non-resident. Since the main residence exemption can potentially save you tens of thousands of dollars in CGT this is a big change for temporary residents and Australians looking to move overseas.

As mentioned, there are limited situations where non-residents may still access the main residence exemption. This includes the transitional provision that allows you to sell your main residence under the existing CGT exemption if you sell before June 30th 2020. It also includes concessions that equate to compassionate grounds on the event of death, divorce, or terminal illness. <\/p>\n\n\n\n

As a Non Resident Can I Use the CGT Main Residence Exemption When I Sell My former Australian home? <\/strong><\/h4>\n\n\n\n

Normally when you satisfy the criteria for claiming the main residence exemption for CGT<\/a> then you can apply this exemption (in part or in full). However, if this bill passes into law, foreign residents will no longer be able to access the main residence exemption. Well, in most situations. <\/p>\n\n\n\n

Let\u2019s take a look at when the exemption may still apply:<\/p>\n\n\n\n

1- Did you purchase\nyour main residence before or after May 9th 2017? <\/strong><\/h5>\n\n\n\n

If you purchased your property after May 9th 2017 then\nyou\u2019re out of luck. You will not be able to claim an exemption for your\nprincipal residence if you sell it while you are a non-resident. That\u2019s because\nyou purchased your main residence after these new measures were proposed. <\/p>\n\n\n\n

However, if you purchased before May 9th 2017 (and post 20\nSeptember 1985) then you are covered by the transitional provisions. This means\nyou have until 30th June 2020 to sell under the current CGT rules and access\nthe main residence exemption. Wait any longer and the exemption is no longer\navailable if you sell your main residence while you\u2019re a non-resident. <\/p>\n\n\n\n

The big drawback of selling after 30th June 2020 is that the main resident exemption will not even apply for the period of time that you lived in the property. That means you won\u2019t even get access to a partial exemption. <\/p>\n\n\n\n

2- What If a serious life event happens to you within 6 years of becoming a non-resident? <\/strong><\/h5>\n\n\n\n

With the new bill being introduced, there are now some\nsituations where a non-resident may continue to access the main residence\nexemption for CGT. These concessions only apply if you\u2019ve been a non-resident\nfor less than 6 years. As a non-resident you may still be eligible for the main\nresidence exemption if one of the following life events happens: <\/p>\n\n\n\n

    \n
  • You, your spouse or your child (under 18) get diagnosed with a terminal medical condition.<\/li>\n\n\n\n
  • You, your spouse or your child (under 18) pass away. <\/li>\n\n\n\n
  • You get divorced or separated. <\/li>\n<\/ul>\n\n\n\n

    Basically, if something unexpected happens within several years of becoming a non-resident for Australian tax purposes, then you may still be able to access the same concessions that Australian residents can. While no one can factor these contingencies into a tax strategy it\u2019s good to know that this exists if the worst happens. <\/p>\n\n\n\n

    3- Will You Become An\nAustralian Resident Again? <\/strong><\/h5>\n\n\n\n

    If you come back to Australia and become an Australian tax resident, then the main residence exemption is available to you again under the normal rules. This means you will have the opportunity to apply the CGT main residence exemption, either in part (if the property hasn\u2019t exclusively been your main residence) or in full. Keep in mind that this only applies if you sell while you\u2019re an Australian tax resident.  

    This means that if you\u2019re planning to return to Australia then it might be worth holding onto the property so that you can reduce your CGT liability. That\u2019s great news if there\u2019s a chance of returning to Australia to live in your home (or elsewhere) again. Of course, this should not be the only factor to consider when deciding whether to hold onto or sell your former home under the main residence exemption. <\/p>\n\n\n\n

    What If I Die While\nI\u2019m a Non-Resident? <\/strong><\/h4>\n\n\n\n

    You might decide to hold onto your property because you\u2019re\nplanning to come back to Australia. But what if that doesn\u2019t happen?<\/p>\n\n\n\n

    If you die within 6 years of becoming a non-resident then your estate may still be able to access your main residence exemption. However, when you pass away more than 6 years after becoming a foreign resident then your estate will be caught by the changes and the main residence exemption will not be applicable. That means your estate will be stuck with the full CGT liability. <\/p>\n\n\n\n

    What Do I Do With My Australian Property Now? <\/strong><\/h4>\n\n\n\n

    \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe answer to this is\nvery personal. It depends on your ongoing plans, whether you\u2019re concerned about\nthe tax impact of these legislative changes, what the market is like, and what\nthe best decision is for both your immediate and long term needs. \n\n\n\n<\/p>\n\n\n\n

    For instance, selling a property now for a $50,000 profit with no CGT to worry about would still net you less than selling it down the road for a $200,000 profit with a $45,000 CGT liability. <\/p>\n\n\n\n

    Ongoing income or costs also weigh into your decision, as do any plans to return to Australia down the track. Unfortunately, it also depends on unknown factors, including the unpredictable nature of tax law changes that may happen in the future. As always, it\u2019s important to get tailored advice for your unique situation when considering what to do. Individual situations can involve complexities that extend beyond generic information. <\/p>\n\n\n\n

    As always, it\u2019s important to get tailored advice for your unique situation when considering what to do. Individual situations can involve complexities that extend beyond generic information. <\/p>\n","protected":false},"excerpt":{"rendered":"

    Update: Since publication of this post the Bill has passed and is now law. The law passed is the Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Bill 2019. ) It was passed with no further amendments. This means non-residents will not be able to claim the CGT main residence exemption from 1 July […]<\/p>\n","protected":false},"author":13,"featured_media":3120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,16],"tags":[],"class_list":["post-3119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-australia","category-expats-living-in-the-uk"],"acf":[],"yoast_head":"\nUpdate on CGT Main Residence Exemption for Expats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Update on CGT Main Residence Exemption for Expats\" \/>\n<meta property=\"og:description\" content=\"Update: Since publication of this post the Bill has passed and is now law. 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