For any non-residents for tax purposes you are not assessed on...

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    For any non-residents for tax purposes you are not assessed on any fully franked dividends only unfranked dividends from Australia companies.

    if you are now a tax resident of Australia i.e in Australia for more than 183 days in this FY and intend to remain here then you are taxed on worldwide income.

    interestingly if you do not hold shares for 45-days then can’t claim franking credits - may be relevant if you traded shares in short periods.

    also if you owned any shares as an investment rather than trading you are deemed to acquire them for the market value at the time you became an Australia tax resident.

    key takeaways tax resident is complex so worthwhile getting advice from a tax agent who focuses on international tax specifically as the above are only general comments.
 
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