Hypothetical question.... I believe (could be wrong) that there is no capital gains tax in New Zealand? If that's the case, as an Australian Citizen, could you go on sabbatical to New Zealand and claim tax residency there for a year or two then once an NZ tax resident, if you sold all of your properties, would you essentially escape any capital gains tax? Or, would you still have to do Australian tax returns even as a none-resident like we do with the UK, and pay your CGT into Australia? Emma and I have been Australian Citizens since 2010 but we still have to do UK tax returns. Adjustments are then made on the Australian returns for tax credits for any tax paid in the UK first.