Repatriation Timing

Coming home is a tax event with a one-way door. On the day you resume Australian residency, your non-TAP assets get a market-value cost base reset, every dollar of gain made while you were away drops out of the Australian net if it’s still unrealised at that moment or realised before it. After that moment, future growth is Australian-taxable again.

The planning is simple and brutal: the window closes when residency resumes, not when you feel settled. The exception is any asset you deferral-elected at departure. Those never left the net. This tool walks your actual holdings and puts a dollar figure on acting before you land vs after.