The law now provides that if you sell your home in Australia, you will not get any exemption for the capital gain made if you are a non-resident of Australia at the time. 

 

An exception is if you have been a foreign resident for a period of 6 years or less and certain life events have occurred ie. your death, or divorce (and equivalent) or terminal illness, or the death or terminal illness of your spouse, or child under 18 years old.

 

Transitional provisions provide an exemption if the dwelling was held before 9 May 2017 and sold on or before 30 June 2020.