As a non-resident in Australia, what is the Tax Implication on US stock gains?

 Author: YellowPotato(Taxicorn)Taxicorn

23 Mar 2026

Best to see a tax agent or get a private ruling from ATO

My question is , do I need to pay tax on the US stock trading gains and the dividend earnings?

• Unlikely, but there's the possibility there is

You would need to check the double taxation treaty as well

Figure out if it's share trading or share investing

Generally, dividends from US stock would be considered foreign income

Without a tax treaty, I think it's like below:

Share investing would be CGT

• Generally, foreign tax residents would be only liable for CGT on taxable Australian properties
• If have ever been an Australian and not temporary tax resident, likely the US stock would have become a CGT asset and if became foreign tax resident afterwards and didn't clear the capital gain/loss would become a taxable Australian property
  • https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/how-changing-residency-affects-cgt

Share trading is a bit different as it's considered income

• Generally, foreign tax residents are taxed on Australian sourced income
• I think the where share trading platform is determines the location of the income
  • https://www.ato.gov.au/law/view/view.htm?docid=AID/AID2004904/00001&PiT=99991231235958

Reply0 likes

• Report as inappropriate