Anh is a non-resident of Australia but who sold some real estate in Australia in March 2021. Does Anh have any tax obligations in Australia in correction with the sale of this Australian real estate property? Yes. As a non-resident he is subject to Australian tax on his worldwide income No, as a non-resident he is not subject to any tax in Australia on any income from any source Yes. As the real estate property was located in Australia, the source of any gains or losses on that real estate property are Australia and so he is likely to have some Australian tax obligations in respect to the sale of that property No, as the source of the sale of the Australian real estate phoperty is not Australia as the source of the income from the sale of that property is where he signs the contract and if this was overseas, then he has no tax obligations in Australia