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Non-resident holding non-portfolio (>10%) interest in an entity mainly holding taxable Australian property. Shares, units, options, influence. Cheers, Rob

I don't know whether there are enough non-resident individuals owning taxable Australian property who are Labor voters to actually make a difference ? Cheers, Rob

Non-residents DO NOT get imputation benefits as such, they do not file returns for dividends. The payer must withhold at a rate based on the country of residence, usually about 15% for treaty countries & 30% for non-treaty. Withholding rate is zero for fully franked dividends. However...

Portfolio investment: Non-residents do not get imputation credits. In fact they will not file tax returns for dividends. Cheers, Rob

The 183 day test is but one test, specifically for visitors where the common law cannot decide. If you have ever been a resident in the past then even minor and infrequent 'visits' to Australia can trigger residency under common law. There is a lot of rubbish written about this on websites...

Why the focus on ex pats ? Non-residents are exempted from CGT on nearly all investments in Australia. One exception is real estate, partly because that investment does not contribute to this country's production & wealth. When Aussie domiciles choose to relocate to change residence...