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David2023(Newbie)Newbie
27 May 2026

I have been an non Australian Tax Resident since my departure in 1996.


I purchased a number of properties in Hong Kong. Currently I left the property vacant for sale.


I planned to move back to Australia in January 2027.


I am putting the properties on sale right out.


If ATO assesses me to be a Australian Tax Resident after I have been living in Australia for 183 days and I also completes the sale of my properties at that time.


  1. How the GST of my properties be calculated?
  2. Do I need to engage a valuation specialist in Hong Kong to give an valuation on the date I move back to Australia?
  3. Does the price difference of the sale proceed of my properties and the valuation constitutes the GST?


Rgds,


14 views
2 replies
14 views
2 replies

All replies

Taxduck(Taxicorn)Taxicorn
27 May 2026

I would suggest you might mean CGT (capital gains tax), not GST.

If so, have a look at the information in this link.

How changing residency affects CGT | Australian Taxation Office

It is not up to the ATO to assess when your tax residency starts. You need to self-assess this yourself.

Our tax system works on a self-assessment model. The ATO will become involved if they may disagree or question this.(i.e. through an audit or review).

The 183 day test doesn't work as you suggest. If your intention is to be in Australia for 183 days or more then you may well be an Australian tax resident before then.

If you are an Australian returning to live in Australia then you would be a tax resident from the day you enter the country.

Try the residency tool

Work out your residency status for tax purposes | Australian Taxation Office

NikkiATO(Community Moderator)Community Moderator
28 May 2026

Hi @David2023,


GST doesn’t apply to the sale of overseas residential property, so there wouldn’t usually be an Australian GST issue.


The difference between that value and the sale price is relevant for CGT, not GST.


If you become an Australian tax resident, the relevant rules are CGT. In some cases, the property is treated as acquired at its market value when you become a resident, which may require a valuation.

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