ITAA 1997 s 136-40

CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia

CGT: non-resident becomes resident - assets that do not have the necessary connection with Australia

Employee Share Scheme: shares or rights acquired by a non-resident of Australia

Capital gains tax: main residence exemption - interaction with non-resident provisions

Capital Gains Tax: becoming an Australian resident - assets having the necessary connection with Australia - private company shares

Capital gains tax: assets having necessary connection with Australia: foreign resident company becoming Australian resident