CGT Variation Application | Rider Accountants
Rider Accountants
CGT Variation Application

Foreign resident capital gains withholding — variation request (s14-235 TAA 1953). As of 2026 the withholding threshold is $0, making this form essential for virtually every foreign resident property disposal. Fields marked * are required.

Important: This application must be lodged with the ATO before settlement. We recommend submitting at least 28 days prior to the expected settlement date. Please have all supporting documents ready before completing this form.
1
Vendor Identity & Status
Please enter the full legal name as it appears on the Certificate of Title.
Please select an entity type.
Please enter the date of birth.
Please enter the vendor's current overseas residential address.
Please enter a valid email address.
2
Transaction Details
Please enter the contract date.
Please enter the expected settlement date.
Please select an asset type.
$
Please enter the contract sale price.
📄 Upload your signed contract in Section 5 — Supporting Documents using the Google Drive link provided.
3
Property Details
Please enter the property or asset address.

Title Reference

Ownership

Please select a tenancy type.
%
Please enter a valid ownership percentage (1–100).
4
Variation Details

The variation details will determine the rate of withholding that should apply. The more details and justification you provide, the quicker the application will be processed.

Please select a reason for the variation.

For more detail on the reasons, see Foreign residents and variations ↗

%
Please enter the requested withholding rate.
$
Please enter the expected sale price.
$
Please enter acquisition costs.
$
$
$
$
$
5
Supporting Documentation
Please select a reason code.
📁

Upload your documents to our secure Google Drive folder. Please name your files clearly (e.g. "Smith_SalesContract.pdf"). All document types are accepted.

📤  Open Google Drive Folder

Based on your situation, please upload the following documents:

  • Signed Sales Contract
  • Proof of original purchase price (e.g. original contract)
  • Stamp duty & legal fee receipts (acquisition)
  • Agent commission & legal fee invoices (sale)
  • Capital improvement receipts / summaries
  • ATO assessments or prior-year returns evidencing capital losses
  • Independent Valuation Report (required — not at arm's length sale)
  • Will and/or Probate Documents (required — deceased estate)
  • Rollover Documentation (required — CGT rollover relief)
Please confirm you have uploaded your documents before submitting.
✓
Declaration & Submission

By submitting this form, I declare that:

1. The information provided is true, correct, and complete to the best of my knowledge.

2. I authorise Rider Accountants to act on my behalf in lodging the CGT variation application with the Australian Taxation Office.

3. I understand that providing false or misleading information may result in penalties under the Taxation Administration Act 1953.

4. I acknowledge that this application must be received by the ATO prior to settlement for withholding to be varied.

You must agree to the declaration before submitting.

Your information is transmitted securely. A confirmation will be sent to the email address provided. Rider Accountants will contact you within 2 business days.

✅ Application Submitted

Thank you. Your CGT Variation Application has been received by Rider Accountants. We will review your information and contact you at the email address provided within 2 business days.

Please retain all original documents — the ATO may request them during processing.