Australia Consulting on Draft Legislation to Strengthen the Foreign Resident Capital Gains Tax Regime

The Australian Treasury has launched a public consultation on Strengthening the foreign resident capital gains tax regime – draft legislation. This includes two draft bills:
- Treasury Laws Amendment Bill 2026: Strengthening the foreign resident CGT regime (Explanatory materials); and
- Treasury Laws Amendment Bill 2026: Renewable energy asset discount capital gains for foreign residents (Explanatory materials)
The consultation closes on 24 April 2026.
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Strengthening the foreign resid…