Cross-Border and Withholding Hub
Foreign resident and withholding rules, including clearance certificates and FRCGW.
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Articles in this hub · 8
Foreign Income Tax Offset (FITO) 2025-26: How to Claim Credit for Tax Paid Overseas
How to claim Australian credit for foreign tax — the $1,000 simplified safe harbour, the FITO limit calculation for larger claims, and the no-carry-forward trap that catches investors with high-tax-country income.
Selling Your Home as an Expat: The Main Residence Exemption Trap
If you leave Australia and sell your home while non-resident, you may lose the main residence CGT exemption entirely. Here's how the rules work and what you can do.
Non-Resident CGT Is Not 80% — Here's What You Actually Pay
A viral claim says non-residents pay 80% tax on Australian property gains. We break down the real numbers, the rules behind the confusion, and what non-residents actually owe.
Non-Resident vs Resident Tax: Side-by-Side Comparison (2025-26)
How much more tax do non-residents pay in Australia? A direct comparison of income tax, CGT, and Medicare levy at common income levels for 2025-26.
Clearance Certificate Guide for Australian Residents (2026)
Verified guide for sellers on when a clearance certificate is needed and what happens if it is missing at settlement.
FRCGW 15% Rule Explained (Australia 2025-26)
Verified explanation of the 15% foreign resident capital gains withholding rule from 1 January 2025.
Non-Resident Tax Basics in Australia (2025-26)
Verified overview of core non-resident tax settings, including tax rates and Medicare levy treatment.
Foreign Resident CGT Withholding: 15% Rate From 1 January 2025
If you sell Australian property, a 15% withholding can apply unless a valid clearance certificate or variation is in place. Here is what changed from 1 January 2025.