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Australian Expat, Non-Resident and Complex Tax FAQs | AIMS Australia Tax Accountants

General information to help Australian residents, expats, non-residents and cross-border taxpayers understand common tax questions.

The information on this page is general in nature and should not be considered personal tax advice. Individual tax outcomes depend on your circumstances.

Frequently Asked Questions

01

Australian Tax Return FAQs

02

Australian Expat and Cross-Border Tax FAQs

03

Non-Resident and Foreign Resident Tax FAQs

04

Rental Property Tax FAQs

05

Capital Gains Tax FAQs

06

Work From Home and Employment Deduction FAQs

07

HELP Debt and Overseas Income Reporting FAQs

08

ATO Review, Compliance and Due Diligence FAQs

09

AIMS Australia Tax Accountants Service FAQs

Frequently Asked Questions

Australian Tax Return FAQs

Do I need to lodge an Australian tax return?
You may need to lodge an Australian tax return if you earned assessable income, had tax withheld, carried on business, earned rental income, disposed of assets, had foreign income as an Australian tax resident, or had other Australian tax obligations. Whether you need to lodge depends on your tax residency status, income sources, deductions, offsets and ATO requirements for the relevant financial year.

Yes. AIMS Australia Tax Accountants assists individuals with Australian income tax returns, including salary and wage income, investment income, rental properties, capital gains, foreign income, employee share schemes, overseas income reporting and cross-border tax issues. We review the client’s information before confirming the scope and fixed fee.

Yes. We assist clients with overdue Australian tax returns, including prior-year returns and ATO lodgement catch-up matters. We first review the outstanding years, ATO pre-fill information, available records, residency position and any missing documents before confirming the work required

No. A tax refund depends on the income reported, tax withheld, deductions, offsets, Medicare levy position, residency status, HELP or study loan obligations and other relevant tax factors. AIMS Australia Tax Accountants does not guarantee refund outcomes. Our role is to prepare your return accurately and claim available deductions and offsets where they are legally supportable and properly evidenced.

Common documents include income statements, ATO pre-fill details, private health insurance statements, rental property records, dividend and interest statements, managed fund tax statements, cryptocurrency reports, capital gains records, work-related expense records, donation receipts, home office records and details of any foreign income or foreign assets.

You may be able to claim work-related deductions where the expense has a sufficient connection to earning your assessable income, was not reimbursed, and is supported by appropriate records. Common categories include work-related travel, self-education, professional memberships, tools, equipment, uniforms, protective clothing and home office expenses, subject to ATO rules.

In most cases, you should keep written evidence supporting your tax return for 5 years from the date you lodge the return. Some records, including records relating to CGT assets, depreciating assets or amended assessments, may need to be kept for longer depending on the circumstances.

ATO pre-fill information is useful but may not be complete or correct. We review pre-fill information together with documents and explanations you provide. You remain responsible for ensuring the information in your tax return is complete and accurate before lodgement.

Yes. We review claimed deductions for relevance, substantiation and tax treatment before lodgement. Where more information is required, we may ask further questions or request supporting documents.

Yes. AIMS Australia Tax Accountants assists high-income individuals, executives, professionals and globally mobile clients with Australian tax return preparation, including investment income, employee share schemes, capital gains, rental properties and foreign income matters. The scope depends on the relevant income sources, documentation and technical complexity.

Australian Expat and Cross-Border Tax FAQs

Can AIMS Australia Tax Accountants help Australian expats with tax returns?

Yes. AIMS Australia Tax Accountants assists Australian expats with Australian tax returns, overdue lodgements, tax residency analysis, Australian rental income, capital gains tax, HELP or study loan reporting, foreign income considerations and ATO correspondence.

It depends on your tax residency status, Australian-sourced income, rental property income, capital gains, HELP or study loan obligations and other factors. Some Australian expats still need to lodge Australian tax returns even while living overseas.

Not necessarily. Australian tax residency is determined by applying the relevant tax residency tests to your facts and circumstances. These may include your intention, behaviour, family and economic ties,
accommodation, overseas arrangements, time in Australia and whether you have established a permanent place of abode outside Australia

Australia’s individual tax residency rules may involve the resides test, domicile test, 183-day test and Commonwealth superannuation test. The correct outcome depends on the facts of each income year, and a person’s residency status can change from year to year

Yes. AIMS Australia Tax Accountants can review your Australian tax residency position based on your travel history, living arrangements, employment, family ties, assets, intention, visa position, overseas connections and Australian connections. The scope and fee depend on the complexity and number of years involved.

Australian tax residents generally need to declare worldwide income, including foreign salary, business income, pensions, interest, dividends, rental income, capital gains and other foreign income. Foreign tax paid may be relevant when calculating any available foreign income tax offset.

Foreign residents generally do not include ordinary foreign-sourced income in an Australian tax return
unless a specific Australian reporting obligation applies. However, Australian-sourced income, taxable
Australian property gains and study or training loan reporting obligations may still need to be considered.

Yes. We can review foreign income, foreign tax paid, exchange rates, source documents and Australian tax treatment to determine whether a foreign income tax offset may be available. The offset is not automatic and depends on the nature of the income, whether the foreign tax counts for Australian purposes and whether the income is included in Australian assessable income.

Yes. AIMS Australia Tax Accountants assists with Australian tax aspects of cross-border situations. Where overseas tax advice is required, we may recommend that clients also obtain advice from a suitably qualified tax adviser in the relevant overseas jurisdiction.

Non-Resident and Foreign Resident Tax FAQs

Can you prepare Australian tax returns for non-residents?

Yes. We prepare Australian tax returns for foreign residents and non-residents with Australian tax
obligations, including Australian rental income, employment income, capital gains, withholding issues andprior-year lodgements.

Foreign residents are generally not entitled to the Australian tax-free threshold. Tax rates and Medicare levy treatment can differ from Australian residents. The correct treatment depends on your residency status for the relevant income year.

Foreign residents are generally not liable for Medicare levy. However, Medicare levy and Medicare levy surcharge outcomes depend on residency status, income, private health insurance and other circumstances.

A foreign resident with Australian rental property income may be able to claim deductible rental property expenses, provided the expenses are incurred in earning rental income, are correctly apportioned where required, and are supported by records.

Foreign residents are generally subject to Australian capital gains tax on taxable Australian property. This commonly includes Australian real property, certain indirect Australian real property interests and assets used in carrying on a business through an Australian permanent establishment.

Foreign residents generally cannot claim the main residence exemption for property sold after 30 June 2020 while they are foreign residents, unless they satisfy the requirements of the life events test. This is a complex area and should be reviewed before selling or signing a contract.

Foreign resident access to the 50% CGT discount is restricted and depends on when the asset was acquired, the period of Australian tax residency, the ownership period and the relevant CGT rules. This should be reviewed carefully before calculating the capital gain

Foreign resident capital gains withholding can apply to disposals of Australian real property and some other taxable Australian property interests. Clearance certificates, withholding variations and settlement timing should be considered before completion where relevant.

Yes. We can assist with reviewing whether a clearance certificate or withholding variation may be relevant for an Australian property sale. The correct application depends on the vendor’s residency status, property value, timing and transaction details.

Yes. It is prudent to obtain advice before signing a contract because tax residency, CGT, main residence
exemption rules, foreign resident withholding, valuation evidence and timing can materially affect the
Australian tax outcome.

Rental Property Tax FAQs

Can AIMS Australia Tax Accountants prepare tax returns with rental properties?

Yes. We prepare tax returns for clients with Australian rental properties, including rental income, interest, agent fees, repairs, depreciation, capital works, borrowing expenses and apportionment issues

Rental income generally includes rent received, short-term accommodation income, insurance payouts for lost rent, letting or booking income and other amounts connected with the rental property. The correct treatment depends on the facts and supporting records.
Common rental deductions may include interest, council rates, water charges, insurance, property management fees, repairs, cleaning, advertising, strata fees, depreciation and capital works deductions. Some expenses must be apportioned or claimed over time rather than deducted immediately.
It depends on whether the property is genuinely available for rent and whether the expenses relate to earning rental income. Evidence such as advertising, market rent, agent engagement and availability may be relevant.
A depreciation schedule prepared by a suitably qualified quantity surveyor may assist with claiming depreciation and capital works deductions where available. Whether it is worthwhile depends on the property, construction date, assets, ownership period and expected deductions.
Yes. Repairs may be deductible where they relate to restoring damage or deterioration from rental use, but improvements, initial repairs and capital works may need to be claimed over time or included in the property’s CGT cost base. The distinction should be reviewed carefully.
Interest may be deductible to the extent the borrowed funds are used for income-producing purposes. If a loan is refinanced, redrawn, mixed-purpose or used partly for private expenses, apportionment and tracing may be required.
Foreign loan interest may be deductible where the loan is connected to the Australian rental property and the expense is properly substantiated. Exchange rates, loan purpose, repayments, refinancing and foreign bank documentation may need to be reviewed.
Apportionment may be required where the property is partly used privately, rented below market value, only partly available for rent, used for short-term accommodation, jointly owned, or where only part of an expense relates to earning rental income.
Yes. We can prepare rental schedules for jointly owned properties. We generally need ownership percentages, rental income, property expenses, loan statements and supporting records for each relevant income year.

Capital Gains Tax FAQs

Can AIMS Australia Tax Accountants help calculate capital gains tax?
Yes. We assist with Australian CGT calculations for property, shares, managed funds, cryptocurrency, foreign assets, employee shares and other investments. CGT calculations depend on acquisition date, disposal date, proceeds, cost base, residency status, discounts, exemptions and supporting evidence.
CGT may apply when you sell or otherwise dispose of a CGT asset, including property, shares, units, cryptocurrency or certain foreign assets. Some events can also trigger CGT without a standard sale, so the relevant transaction should be reviewed.
Common CGT records include purchase contracts, sale contracts, settlement statements, legal fees, stamp duty, improvement costs, valuation reports, ownership details, rental history, loan-related information where relevant, and details of any prior main residence use.
Yes. We assist Australian expats with CGT issues involving Australian property, foreign property, shares, tax residency changes, deemed disposals, foreign resident rules and main residence exemption issues.
CGT event I1 may be relevant when an individual stops being an Australian tax resident. It can involve a deemed disposal of certain assets that are not taxable Australian property, unless a choice is made to defer the gain or loss. This area is complex and should be reviewed based on the client’s residency change date and asset portfolio.
Yes. We can assist with CGT calculations for shares, ETFs and managed funds. We generally need buy and sell records, dividend reinvestment details, brokerage statements, annual tax statements and any corporate action history.
Yes. We can assist with Australian tax treatment of cryptocurrency transactions, including disposals, swaps, staking, airdrops, transfers, exchange reports and CGT calculations. Crypto tax work usually requires complete transaction records from all wallets and exchanges.

Work From Home and Employment Deduction FAQs

Can I claim working from home expenses?
You may be able to claim working from home expenses if you worked from home to perform employment duties and incurred additional running expenses. The method and records required depend on whether you use the fixed-rate method or actual-cost method.
For the 2025-26 income year, the ATO fixed-rate method allows eligible taxpayers to claim 70 cents per hour worked from home, provided the required records are kept. Additional claims for separately depreciating assets, such as office furniture or technology, may also need to be reviewed.
Occupancy expenses such as rent, mortgage interest, rates and home insurance are generally only claimable in limited circumstances, usually where part of the home has the character of a place of business. Claiming occupancy expenses can also have CGT implications for a main residence, so this should be reviewed carefully.
Ordinary travel between home and a regular workplace is generally private and not deductible. Some work-related travel may be deductible where it is sufficiently connected with earning employment income and meets ATO requirements.
Self-education expenses may be deductible where the study has a sufficient connection with your current income-earning activities. Study undertaken to obtain new employment, move into a new field or meet general personal development goals may not be deductible.

Professional memberships, union fees, technical subscriptions and industry body fees may be
deductible where they relate to your current employment or income-producing activities and
are supported by records.

HELP Debt and Overseas Income Reporting FAQs

Do I need to report overseas income if I have a HELP debt?
If you have a HELP, VSL, AASL or other study and training support loan and live overseas, you may need to notify the ATO and report worldwide income for repayment purposes. This can apply even where you are a foreign resident for Australian tax purposes.
Yes. AIMS Australia Tax Accountants can assist with non-resident foreign income reporting and Australian tax return issues involving HELP or study loan obligations. We review the client’s residency status, worldwide income, exchange rates and ATO reporting requirements for the relevant year.
Some Australian expats may need to lodge an Australian tax return, while others may need to report worldwide income for study loan repayment purposes. The correct requirement depends on residency status, Australian income, worldwide income and ATO reporting rules.

ATO Review, Compliance and Due Diligence FAQs

What happens if the ATO reviews my tax return?

If the ATO reviews your tax return, they may request documents or explanations supporting
income, deductions, offsets, residency treatment, CGT calculations or other disclosures.
AIMS Australia Tax Accountants can assist clients by reviewing the ATO request and
helping prepare a response based on available records.

We ask detailed questions to ensure your tax return or advice is based on accurate facts,
complete information and appropriate evidence. This helps manage ATO compliance risk and
supports our professional obligations as registered tax practitioners.

We may not be able to lodge a tax return where key information or supporting records are
missing. If records are incomplete, we may ask further questions, recommend reconstruction
of records, or explain the limitations before proceeding.

We can only include deductions that are legally supportable and appropriately substantiated.
Some claims may be supported by alternative records, but unsupported or excessive claims
may create ATO risk and may not be included.

Yes. We can assist with amendments to prior Australian tax returns where income,
deductions, offsets, residency treatment, CGT or other items need to be corrected.
Amendment time limits and ATO review risks should be considered.

Yes. We can assist with reviewing ATO letters, notices of assessment, amended assessments,
review requests, residency queries, rental property queries, data-matching letters and other
tax correspondence.

No. ATO penalty remission, objection and review outcomes depend on the facts, evidence,
tax law, ATO administrative practice and the merits of the matter. AIMS Australia Tax
Accountants can assist with preparing a response or application where the scope is agreed,
but outcomes cannot be guaranteed

A client relationship generally begins only after AIMS Australia Tax Accountants has
accepted the engagement, confirmed the scope of work and issued the relevant engagement
documentation. Initial enquiries, website content and general communications do not by
themselves constitute personal tax advice.

For security, identity documents and sensitive information should generally be provided
through AIMS Australia Tax Accountants’ secure client portal or another approved secure
document channel where available. This helps protect privacy and document security.

Yes. We can assist with multiple overdue tax returns after reviewing the outstanding years,
available records, ATO pre-fill information, residency status and complexity involved. A
fixed-fee quote can be provided once the scope is clear.

AIMS Australia Tax Accountants Service FAQs

What makes AIMS Australia Tax Accountants suitable for cross-border tax matters?

AIMS Australia Tax Accountants focuses on Australian tax issues for globally mobile
individuals, expats, foreign residents, non-residents, investors and high-net-worth clients with
Australian tax obligations. The process emphasises technical review, documentation,
residency analysis and ATO-compliant reporting.

Where possible, yes. We generally review the facts, documents, ATO pre-fill information and
complexity of the matter before confirming a fixed fee and scope of engagement. Additional
work outside the agreed scope may require a revised quote.

Yes. AIMS Australia Tax Accountants works with Australian expats, foreign residents and
overseas-based clients using secure online communication, electronic document collection
and electronic signing where appropriate.

Yes. We can assist with pre-departure Australian tax considerations, including tax residency,
rental property, CGT event I1, foreign income, HELP debts, Australian investments,
superannuation and record-keeping

Yes. We can assist individuals moving to Australia with tax residency, foreign income,
temporary resident tax considerations, Australian tax return obligations, rental property
issues, investments and record-keeping

Yes. Where appropriate, we can coordinate on Australian tax matters with your overseas
accountant or tax adviser. AIMS Australia Tax Accountants does not provide foreign tax
advice unless expressly agreed and within our professional competence, so separate overseas
advice may be required

AIMS Australia Tax Accountants provides Australian tax and accounting services within the
agreed scope of engagement. Legal advice, migration advice and financial product advice
should be obtained from appropriately qualified professionals in those fields.

No. The information on this website is general in nature and does not take into account your
personal circumstances. You should obtain tailored advice before making decisions or
lodging a tax return, especially where tax residency, foreign income, rental property, CGT,
main residence exemption or ATO compliance issues are involved

AIMS Australia Tax Accountants

CPA public practice and registered tax agents assisting clients in Australia and overseas with specialist Australian tax matters.
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Contact

Phone

1300 112 467

Email

info@aimsaustralia.com.au

Location

Melbourne CBD

Level 30, 35 Collins Street, Melbourne VIC 3000

Caulfield South

Shop 1, 333 North Road, Caulfield South VIC 3162

The information on this website is general in nature and does not constitute tax advice. Australian tax outcomes depend on each client’s specific facts and circumstances. Clients should obtain professional advice before making tax, residency, CGT or lodgement decisions.

Liability limited by a scheme approved under Professional Standards Legislation.

Copyright © 2026 AIMS Australia Tax Accountants. All rights reserved.

Aims-Australia-Tax-Accountants

CPA public practice and registered tax agents assisting clients in Australia and overseas with specialist Australian tax matters.

ABN 21 159 602 276

Registered Tax Agent No. 24859230

Linkedin Facebook Instagram X-twitter

Contact

Phone: 1300 112 467​

Email :  info@aimsaustralia.com.au

Locations

Melbourne CBD
Level 30, 35 Collins Street, Melbourne VIC 3000

Caulfield South
Shop 1, 333 North Road, Caulfield South VIC 3162

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The information on this website is general in nature and does not constitute personal tax advice. Australian tax outcomes depend on each client’s specific facts and circumstances. Clients should obtain professional advice before making residency, CGT or lodgement decisions.

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Liability limited by a scheme approved under Professional Standards Legislation.
Copyright © 2026 AIMS AUSTRALIA Tax Accountants. All rights reserved.