Capital gains (CGT) · 양도세

• If Australia's 50% CGT discount disappears — when should a returning migrant sell?

  Australia gives a 50% CGT discount on assets held over a year. The government is weighing a switch to indexation, but nothing is final. For someone returning to Korea, the rate matters less than the timing of the sale — and the key variable is Korea's '5-year rule': if you've been back under five years, gains on overseas assets are less likely to be taxed in Korea.

• Moving back to Korea from Australia: super, property, and the money you bring home

  Moving back to Korea touches four money systems at once: your Australian superannuation, capital gains tax on any property you keep, the date you stop being an Australian tax resident, and Korea's rules on bringing money in. None of it is automatic, and the timing of each step changes the tax. Here is the map, in plain language.

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