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Did you hold the shares at the time you became a non-resident ? If so, did you elect to defer capital gains at the time of change of residency by treating them as taxable Australian property ? If yes to both, then the share capital losses might be able to be offset against the gain on the...

The 183 day test is for visitors who are not residents under the default common law test. This test is irrelevant for a resident who departs during a year.

You had me going there ! However, to be sure I went back to check s.6(1) ITAA36 and there it still is !

So you have never been a resident before or a double tax agreement deems you solely a resident of another country/countries. Well then, you don't have to pay Australian tax on your HK/Indonesian/Thai income. You wouldn't have paid Australian CGT on Australian shares. You chose to hold...

Won't work ? Nobody explained that to the Federal or High Court. Or maybe you fell foul of a double tax agreement between Australia and your other country of residence. If you had made the capital gain on Australian shares then there would have been no tax as a non-resident (unless they...

A few long trips overseas and non-filing does not make you a non-resident. If you have ever been a resident, then even minor and infrequent visits to Australia can maintain your residence under common law depending on the circumstances. Then it is down to any double tax agreement if you...