from 8 May 2012 onward, the CGT discount of 50% was NOT available to foreign resident individuals who were subject to CGT on taxable Australian property. 


  • 1) if CGT happened before 8/5/2012 --> 50% discount available for foreign resident
  • 2) if CGT happened after 8/5/2012
    • scenario 1: assets acquired before 8/5/2012: 
      • from purchase date up to 8/5/2012: foreign resident is eligible for 50% CGT discount 
      • after 8/5/2012 until disposal date: no 50% CGT discount
    • scenario 2: assets acquired after 8/5/2012:
      • no 50% CGT discount at all.

on Greenxero: item 18, select “other” , enter the net Capital gain after partial CGT discount.  (because greenxero does not have partially discount option)