{"id":18840,"date":"2026-10-21T14:24:43","date_gmt":"2026-10-21T03:24:43","guid":{"rendered":"https:\/\/chuatan.com.au\/?p=18840"},"modified":"2026-10-21T14:24:43","modified_gmt":"2026-10-21T03:24:43","slug":"leaving-australia-capital-gains-tax-cgt-event-i1","status":"publish","type":"post","link":"https:\/\/chuatan.com.au\/en\/leaving-australia-capital-gains-tax-cgt-event-i1\/","title":{"rendered":"Leaving Australia: Capital Gains Tax and CGT Event I1 Explained"},"content":{"rendered":"<div class=\"ct-article\" data-no-translation>\n<p>A son takes a job in Hong Kong. A daughter moves to Singapore. Parents who built a business in Melbourne retire to Penang or Guangzhou. For many Asian families this is a normal part of life. What is less obvious is that leaving Australia can be a tax event in itself, even if nothing is sold.<\/p>\n<p>This article explains, in general terms, the CGT position when a family member stops being an Australian tax resident, the effect on family trust distributions, super, and remaining a trustee or director from overseas.<\/p>\n\n<h2>Have you actually stopped being a tax resident?<\/h2>\n<p>Everything below depends on whether the person has ceased to be an Australian tax resident, which is not the same as visa status or citizenship. Someone who keeps a home here, leaves family behind or intends to return soon may remain a resident. Confirm this first with your tax adviser.<\/p>\n\n<h2>CGT event I1: the deemed sale when you leave<\/h2>\n<p>When an individual stops being an Australian resident, CGT event I1 happens. Broadly, the person is treated as if they had sold each of their CGT assets at market value on the day residency ends, and may have a capital gain or loss even though nothing was actually sold.<\/p>\n<h3>Which assets are affected<\/h3>\n<p>CGT event I1 does not apply to assets that are &#8220;taxable Australian property&#8221;, because Australia keeps the right to tax those assets even after you leave. Taxable Australian property mainly includes:<\/p>\n<ul>\n<li>Australian land and buildings, including your home and investment properties;<\/li>\n<li>certain interests of 10% or more in companies or trusts whose value is mainly Australian real property; and<\/li>\n<li>assets used in a business carried on through a permanent establishment in Australia.<\/li>\n<\/ul>\n<p>Assets most often caught include Australian listed shares, small company shareholdings, managed fund units and overseas assets. Assets acquired before 20 September 1985 (pre-CGT assets) have been treated differently, but the CGT reform passed in June 2026 changes this from 1 July 2027 (see below).<\/p>\n<h3>The choice to defer<\/h3>\n<p>An individual can choose to disregard the gains and losses from CGT event I1. If you make that choice, the assets are treated as taxable Australian property until you sell them, another CGT event happens, or you become an Australian resident again. The tax is not avoided; it is deferred, and the eventual gain or loss includes any change in value after you left.<\/p>\n<p>The choice is usually made in the tax return for the year you leave and covers all affected assets. Whether to make it means weighing tax now on a gain you have not received in cash against a continuing Australian exposure. Your new country&#8217;s rules matter too, because deferral may expose the same gain to tax in two places.<\/p>\n\n<h2>How the 2027 CGT reform fits in<\/h2>\n<p>The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received assent on 26 June 2026. From 1 July 2027, the 50% CGT discount is replaced by indexation of the cost base and a 30% minimum tax on capital gains accruing after that date. Gains that accrue before 1 July 2027 keep the old treatment. Pre-CGT assets are brought into the system for growth after 1 July 2027.<\/p>\n<p>Foreign residents were already largely denied the discount on gains accruing after 8 May 2012, and are not entitled to the new indexation. Market values at 1 July 2027 will also matter, so if you are leaving around then, ask about valuations for both events.<\/p>\n\n<h2>Family trust distributions and franking credits after you leave<\/h2>\n<p>If you are a beneficiary of a family trust and become a non-resident, the way your share is taxed changes. In general terms:<\/p>\n<ul>\n<li>the trustee, rather than you, is assessed on your share of the trust&#8217;s Australian-source net income, although you can lodge a return and claim a credit for that tax;<\/li>\n<li>certain income such as unfranked dividends, interest and royalties is dealt with by non-resident withholding instead;<\/li>\n<li>franking credits attached to dividends are not refundable to non-residents; and<\/li>\n<li>the CGT discount is not available on the trustee&#8217;s assessment for a non-resident beneficiary&#8217;s share of a capital gain.<\/li>\n<\/ul>\n<p>Distributing franked dividends to a lower-income family member for a franking refund stops working once they are a non-resident, and the new country may also tax the distribution. Review the distribution pattern in the year of departure.<\/p>\n\n<h2>What happens to your super<\/h2>\n<p>Australian citizens and permanent residents generally cannot take out their super simply because they leave Australia. It stays in the fund until a condition of release is met, such as reaching preservation age and retiring.<\/p>\n<p>If you have a self-managed super fund (SMSF), moving overseas can create a serious risk. To stay an Australian super fund, an SMSF must, among other things, have its central management and control ordinarily in Australia. The ATO accepts that a temporary absence of up to two years does not usually break this, but if control moves overseas permanently the fund can fail the test. There is also an active member test. A fund that fails can become non-complying, with significant tax consequences.<\/p>\n\n<h2>Being a trustee or director from overseas<\/h2>\n<p>Many people who leave remain the director of the family company, a director of the trustee company or an individual trustee. This can affect the residency of the trust or company and the practical running of the business:<\/p>\n<ul>\n<li>A proprietary company must have at least one director who ordinarily resides in Australia.<\/li>\n<li>A trust is generally a resident trust if a trustee is resident or its central management and control is in Australia. If every trustee moves overseas and the real decisions follow them, the trust&#8217;s status can change, with possible CGT consequences.<\/li>\n<\/ul>\n<p>Before leaving, decide who will be the Australian-resident director and whether your role as appointor should pass to someone here.<\/p>\n\n<h2>Checklist before a family member leaves Australia<\/h2>\n<ol>\n<li>Confirm with your tax adviser whether you will cease to be a tax resident, and from when.<\/li>\n<li>List your assets and identify which are taxable Australian property and which are not.<\/li>\n<li>Obtain valuations at departure for affected assets.<\/li>\n<li>Decide, with advice, whether to pay tax now or choose to defer.<\/li>\n<li>Review family trust distributions for the year of departure and later years.<\/li>\n<li>If you have an SMSF, get advice on residency before you go.<\/li>\n<li>Arrange an Australian-resident director and review your roles as trustee and appointor.<\/li>\n<li>Update your Will and enduring power of attorney.<\/li>\n<\/ol>\n\n<h2>Frequently asked questions<\/h2>\n<h3>Do I pay capital gains tax when leaving Australia?<\/h3>\n<p>Possibly. CGT event I1 treats you as selling assets that are not taxable Australian property, such as shares, at market value when you stop being a resident. You can generally choose to defer this, but the assets then stay within the Australian tax net until you sell them or return.<\/p>\n<h3>What is CGT event I1?<\/h3>\n<p>CGT event I1 is the capital gains tax event that happens when an individual or company stops being an Australian resident. It does not apply to taxable Australian property, such as Australian real estate, which remains taxable in Australia anyway. Temporary residents are generally not affected.<\/p>\n<h3>Does CGT event I1 apply to my investment property?<\/h3>\n<p>No. Australian real property is taxable Australian property, so it is not caught by CGT event I1. You will still pay Australian CGT when you sell it, and foreign residents generally cannot claim the main residence exemption.<\/p>\n<h3>Can I stay a director of my family company if I move overseas?<\/h3>\n<p>Yes, but a proprietary company must have at least one director who ordinarily resides in Australia. Where decisions are made can also affect the tax residency of the company or family trust, so the arrangements should be planned before you leave.<\/p>\n\n<h2>How Chua Tan Associates can help<\/h2>\n<p>Leaving Australia affects tax, but also the family&#8217;s legal structure: who controls the trust, who signs for the company, and whether the Will and powers of attorney still work. Chua Tan Associates reviews trust deeds, appoints replacement trustees and directors, updates Wills and enduring powers of attorney, and coordinates with lawyers in the country you are moving to. Justin Chua trained in accounting and is an Accredited Family Business Advisor, and we work alongside the family&#8217;s accountant, with a notary public for documents needed overseas, in English, Mandarin and Cantonese. Because the tax position depends on your circumstances, we recommend getting advice from a qualified tax adviser working together with your lawyer before you leave.<\/p>\n<h2>Related reading<\/h2>\n<ul class=\"ct-related\"><li><a href=\"\/en\/trust-distribution-to-non-resident-beneficiary-australia\/\">Trust Distribution to a Non-Resident Beneficiary in Australia<\/a><\/li><li><a href=\"\/en\/australian-expat-will-singapore-hong-kong\/\">Australian Expat Will: Living in Singapore or Hong Kong<\/a><\/li><li><a href=\"\/en\/30-minimum-tax-discretionary-trusts-restructure-family-trust-2027\/\">30% Minimum Tax on Discretionary Trusts: Restructuring Before 2028<\/a><\/li><\/ul>\n<p><em>Chua Tan Associates acts for families, executors, trustees and their professional advisers in estate planning, estate administration and estate disputes in Australia and across borders. To arrange a confidential consultation, please contact our Melbourne office on +61 3 9602 3988 or submit an <a href=\"#ct-enquiry\">enquiry<\/a>. Advice is available in English, Mandarin and Cantonese.<\/em><\/p>\n<p class=\"ct-byline\"><em><a href=\"\/en\/justin-chua\/\">Justin Chua<\/a> (\u8521\u667a\u52cb), lawyer and mediator, Chua Tan Associates, Melbourne. General information only, not legal or tax advice.<\/em><\/p>\n<\/div>\n\n\n<div id=\"ct-enquiry\" class=\"ct-eq\" data-no-translation>\r\n<style>.ct-eq{background:#f4f1ea;border:1px solid #e3ddd0;border-radius:10px;padding:22px 24px;margin:32px 0;font-size:16px;line-height:1.6}.ct-eq h2,.ct-eq h3{margin:0 0 6px}.ct-eq p{margin:0 0 12px}.ct-eq form{display:grid;grid-template-columns:1fr 1fr;gap:12px}.ct-eq label{display:block;font-size:14px;font-weight:600;margin-bottom:4px}.ct-eq input,.ct-eq select,.ct-eq textarea{width:100%;box-sizing:border-box;padding:10px 12px;border:1px solid #cfc6b4;border-radius:6px;font-size:16px;background:#fff}.ct-eq .full{grid-column:1\/-1}.ct-eq button{background:#8a6a3b;color:#fff;border:0;border-radius:6px;padding:12px 22px;font-size:16px;cursor:pointer}.ct-eq .hp{position:absolute;left:-9999px}.ct-eq small{color:#5f5a50}.ct-eq .ok{background:#e7f3e8;border-left:4px solid #3c8d40;padding:12px 16px}.ct-eq .bad{background:#fbeaea;border-left:4px solid #b03a2e;padding:12px 16px}.ct-eq .ct-direct{display:flex;flex-wrap:wrap;gap:10px;margin-top:14px}.ct-eq .ct-direct a,.ct-eq .ct-direct button{background:#fff;color:#2b2b2b;border:1px solid #cfc6b4;padding:9px 14px;border-radius:6px;text-decoration:none;font-size:15px}@media(max-width:640px){.ct-eq form{grid-template-columns:1fr}}<\/style>\r\n<h3>Tell us about the estate<\/h3>\r\n<p>A short message is enough. 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Sending this form does not create a lawyer\u2013client relationship. <a href=\"\/privacy-policy\/\">Privacy<\/a><\/small><\/div>\r\n<\/form>\r\n<div class=\"ct-direct\"><strong style=\"width:100%\">Or contact us directly<\/strong>\r\n<a href=\"tel:+61396023988\">Call +61 3 9602 3988<\/a>\r\n<a href=\"mailto:chuatan@tpg.com.au\">chuatan@tpg.com.au<\/a>\r\n<a href=\"https:\/\/wa.me\/61490369102\" target=\"_blank\" rel=\"noopener\">WhatsApp +61 490 369 102<\/a>\r\n<button type=\"button\" class=\"ct-wechat\" data-msg=\"WeChat ID copied\">WeChat: chuatan262<\/button>\r\n<\/div>\r\n<\/div>\r\n\t\n\n<div class=\"ct-guides\" data-no-translation><style>.ct-guides{margin:28px 0}.ct-guides ul{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:10px;list-style:none;padding:0;margin:10px 0 0}.ct-guides li{margin:0}.ct-guides a{display:block;padding:12px 14px;border:1px solid #e3ddd0;border-radius:6px;text-decoration:none;background:#fff;height:100%}<\/style><h3>Estate guides<\/h3><ul><li><a href=\"\/en\/do-i-need-probate\/\">Do I need probate? 2-minute check<\/a><\/li><li><a href=\"\/en\/what-to-do-when-someone-dies\/\">What to do when someone dies: 30-day checklist<\/a><\/li><li><a href=\"\/en\/letters-of-administration-victoria\/\">No Will? 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A daughter moves to Sin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_meta-robots-noindex":"","_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[25,787516595,106],"tags":[],"class_list":["post-18840","post","type-post","status-publish","format-standard","hentry","category-25","category-cross-border-families","category-trusts"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.2 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Leaving Australia: Capital Gains Tax and CGT Event I1 Explained | Chua Tan Associates<\/title>\n<meta name=\"description\" content=\"Leaving Australia for Singapore, Hong Kong or China? 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