If you're a foreign resident for tax purposes you must declare on your tax return any income earned in Australia, including:
employment income
rental income
Australian pensions and annuities
capital gains on Australian assets
Capital gains on Australian assets
If you’re a foreign or temporary resident and you make a capital gain when you dispose of 'taxable Australian property', you may have to pay capital gains tax (CGT).
Taxable Australian property includes:
a direct interest in real property, or a mining, quarrying or prospecting right to minerals, petroleum or quarry materials
a CGT asset that you have used at any time in carrying on a business through a permanent establishment in Australia
an indirect Australian real property interest. This is an interest in an entity, including a foreign entity, where:
you and your associates hold 10% or more of it
the value of your interest is principally attributable to Australian real property