I understand that Capital gain tax is payable on investment property and not residential property, though at different tax rate depending on individual tax bracket. However, i would like to know whether non-residents taxpayer need to pay capital gain tax on the residential property that she is staying in.
If it is the tax payers principal place of residence then no (i.e. the person living in the property is also the owner of the property). CGT only applies if the property is rented out.