Can someone help with the tax implications of the below scenario: So I bought an Off the Plan apartment in Dubai in 2005 and it still hasn't been completed. Paid 50% $55k and then pay $55k upon completion. Developer has now offered my money back which in today's exchange rate against the dirham is $73k. Can I just bring the 73k back into Australia with no tax implications? Or have I made a capital gain of $18000 even though the apartment has never been built?