Deemed disposal. Ceasing Australian residence triggers a capital gains event on assets other than taxable Australian property, at your marginal rate with the 50% discount on assets held over 12 months, about 23.5% of the gain at the top bracket. You can elect to treat the assets as taxable Australian property and pay on the actual sale instead.
| Gain accrued at departure | Exit charge at 24% | Kept |
|---|---|---|
| $1M | $235K | $765K |
| $5M | $1.2M | $3.8M |
| $20M | $4.7M | $15.3M |
Flat application of the headline rate to the gain. Exemptions, thresholds, and the timing of the sale change the figure, which is what the Dossier models on your profile.
Elective, by treating the assets as Australian property until sold.
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Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.