If I purchased a property overseas (and have never owned another property at any time, anywhere else in the world) and left it vacant until a few years later when I was able to establish it as my main residence by moving overseas and living there for a few years, would it still be subject to CGT when sold (assuming it was sold after I had returned to Australia and became a resident for tax purposes) as it wasn't my main residence prior to me being able to make it my PPOR?
Will intention at the time of purchasing the property affect this at all?
Will intention at the time of purchasing the property affect this at all?