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首先你要看double tax agreement ，肯定澳洲有taxation rights。
而后要肯定他国际买的房是否pre CGT，20 Sep 85以前的话，卖掉是CGT exempted。
假如不是 pre CGT，要确认他何时变 australian resident for tax 的。 当你敌人成为Australian resident for tax purposes 后， 有special CGT rule 的。
Under the special acquisition rule, if you became an Australian resident on or after 十二 December 2006, you are taken to have acquired assets that were not taxable Australian property, such as an overseas property, at the time you became an Australian resident.
The special cost base rule provides that the first element of the cost base and reduced cost base of an asset is its market value at the time the taxpayer becomes a resident.
而后要确认他澳洲是否买房，假如没买的话， 国际的房能够作为 main residency, 能够CGT exempted的。
假如澳洲买房的话，何时买的，当他同时2个国度具有房子后，能够选择哪个房作为 main residency。 假如把国际房作为main residency，卖了是不要交税的，然而未来澳洲房子卖掉的话，只能有partial exemption了。假如把澳洲房子作为main residency的话，国际房子卖掉需求交CGT，cost base就是变tax resident后的market value，而后按天数apportion，假如来澳洲后国际房子有装修之类，能够变cost base。
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