Australian Expat,Non-Resident and Complex Tax FAQs | AIMS Australia Tax Accountants
The information on this page is general in nature and does not constitute personal tax, legal, financial, migration, foreign-country tax or other professional advice. Tax outcomes depend on the applicable law, the relevant income year and each person’s complete facts and circumstances. Website content does not create a client relationship and should not be relied on as a substitute for advice provided under an accepted engagement. Tax law, rates and administrative requirements may change.
Established in Melbourne Since 2012
CPA Public Practice
Registered Tax Agent No. 24892530
Senior-Led by an FCPA
Information reviewed as at 24 July 2026.
Frequently Asked Questions
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Australian Tax Return FAQs
02
Australian Expat and Cross-Border Tax FAQs
03
Non-Resident and Foreign Resident Tax FAQs
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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 a business, earned rental income, disposed of assets, had reportable foreign income or had another Australian reporting obligation. The requirement depends on the relevant income year, your tax residency, income, deductions, offsets, study-loan position and ATO requirements. If a return is not required, you may still need to submit a non-lodgment advice to the ATO.
Can AIMS Australia Tax Accountants prepare my individual tax return?
Yes, subject to the firm accepting the engagement and confirming the scope. We prepare Australian individual tax returns involving salary and wages, investment income, rental property, capital gains, foreign income, employee share schemes, study-loan reporting and other agreed Australian tax matters. We review the available facts and records before confirming the work and professional fee.
Can you help with overdue or late tax returns?
Yes, subject to an accepted engagement. We can review outstanding income years, ATO pre-fill information, available records, tax residency, prior assessments and ATO correspondence before confirming the work required. The engagement may involve tax returns, non-lodgment advices, amendments, objections or other agreed action. Penalty, interest, remission and ATO outcomes cannot be guaranteed.
Can you guarantee a tax refund?
No. A refund depends on the income reported, tax withheld, deductions, offsets, Medicare levy position, tax residency, study-loan obligations and other relevant factors. We do not guarantee a
refund or any particular assessment outcome. We include only amounts that are legally supportable and appropriately evidenced.
What documents do I need for my Australian tax return?
Common records include income statements, ATO pre-fill information, private health insurance information, bank interest, dividends and managed fund statements, rental property records, capital
gains records, cryptocurrency reports, employee share scheme records, work-related expense evidence, donation receipts, working-from-home records and supporting information for foreign
income, foreign tax and overseas transactions. The exact requirements depend on the agreed scope and your circumstances.
Can I claim work-related deductions?
You may be able to claim a work-related deduction where you incurred the expense yourself and were not reimbursed, the expense directly relates to earning your assessable income, and you have the records required by law. Private or capital expenses are generally not deductible, and mixed-purpose expenses must be apportioned. Specific rules apply to travel, self-education, clothing, equipment and working-from-home expenses.
How long do I need to keep tax records?
In most cases, written evidence supporting an individual tax return should be retained for 5 years from the date the return is lodged. Longer periods can apply to CGT assets, property ownership, depreciating assets, carried-forward losses, disputes, amendments and records relevant to a later transaction. CGT and property records should generally be retained until at least 5 years after the relevant CGT event.
Can you lodge my return using ATO pre-fill information only?
Not ordinarily. ATO pre-fill information is useful but may be incomplete, delayed or incorrect. We review pre-fill information together with the documents and explanations you provide. The client must review the completed return and confirm that it is complete and accurate before lodgment.
Do you review deductions before lodging the tax return?
Not ordinarily. ATO pre-fill information is useful but may be incomplete, delayed or incorrect. We review pre-fill information together with the documents and explanations you provide. The client must review the completed return and confirm that it is complete and accurate before lodgment.
Can you prepare tax returns for high-income individuals?
Yes, subject to scope and capacity. We assist executives, professionals, private clients and globally mobile individuals with Australian tax returns involving investments, employee share schemes,
capital gains, rental property, foreign income and other agreed matters. We provide Australian tax services only and do not provide investment or financial-product advice unless separately and lawfully agreed.
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Australian Expat and Cross-Border Tax FAQs
Can AIMS Australia Tax Accountants help Australian expats with tax returns?
Yes, subject to an accepted engagement. We assist with the Australian tax aspects of expatriate matters, including Australian tax returns, overdue lodgments, tax residency, Australian rental income, capital gains, study-loan reporting, foreign income reporting and ATO correspondence. Foreign-country tax advice is outside scope unless separately agreed and lawfully provided.
Do Australian expats need to lodge Australian tax returns?
It depends on the relevant income year, tax residency, Australian-source income, rental income, taxable Australian property gains, amounts withheld and study-loan obligations. Some expatriates must lodge an Australian tax return; others may need to report non-resident foreign income for study-loan purposes or lodge a non-lodgment advice.
Am I an Australian resident for tax purposes if I live overseas?
Not necessarily. Australian tax residency is determined by applying the statutory residency tests to the facts of each income year. Relevant matters can include living arrangements, intention, behaviour, family and economic ties, accommodation, domicile and the length and pattern of travel. Citizenship and visa status may be relevant evidence but do not determine the result by themselves. A Double Tax Agreement may also need separate consideration.
What tax residency tests apply in Australia?
For individuals, the Australian domestic-law tests are the resides test, domicile test, 183-day test and Commonwealth superannuation test. A person can satisfy more than one test, and the outcome can change between income years. Where a person is also resident of another country, the applicable Double Tax Agreement may contain separate tie-breaker rules.
Can you provide a tax residency review?
Yes, subject to an accepted engagement. We can review travel history, accommodation, employment, family ties, assets, intentions, overseas arrangements and Australian connections. Where relevant, domestic-law residency, treaty residency and temporary-resident status are considered separately. Scope and fees depend on the income years, jurisdictions, factual uncertainty and available evidence.
Do Australian tax residents need to declare foreign income?
Australian tax residents generally declare worldwide income, including foreign salary, business income, pensions, interest, dividends, rental income and capital gains. However, a person who
qualifies as a temporary resident may be exempt from Australian tax on most foreign-source income and certain foreign capital gains. Foreign tax paid may be relevant to a foreign income tax offset where the statutory conditions are satisfied.
Do non-residents need to declare foreign income in Australia?
Foreign residents generally do not include ordinary foreign-source income in an Australian income tax return. They may still need to report Australian-source income, gains from taxable Australian property and other specifically reportable amounts. Separate worldwide-income reporting may apply where the person has an outstanding HELP, VSL, AASL or other study and training support loan.
Can you help with foreign income tax offset claims?
Yes, subject to scope. We can review the foreign income, foreign tax paid, source documents, exchange rates and Australian tax treatment. A foreign income tax offset is not automatic. It generally requires qualifying foreign tax to have been paid in relation to income or gains included in Australian assessable income, and a statutory limit may apply.
Can you assist clients who have tax obligations in more than one country?
Yes. We can assist with the Australian tax aspects of cross-border circumstances within an accepted scope. Foreign-country tax, legal, migration and financial-product advice are outside our scope unless separately agreed and lawfully provided. Clients may need advice from a suitably qualified adviser in the relevant overseas jurisdiction.
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Foreign Resident Australian Tax FAQs
Can you prepare Australian tax returns for foreign residents or non-residents?
Yes, subject to an accepted engagement. We prepare Australian tax returns for foreign residents with Australian tax obligations, including Australian rental income, employment income, taxable Australian property gains, withholding matters and prior-year lodgments.
Are foreign residents entitled to the Australian tax-free threshold?
A person who is a foreign resident for the full income year is generally not entitled to the Australian resident tax-free threshold. A person who is an Australian resident for only part of the year may be
entitled to a part-year resident threshold for the resident period. The correct rates depend on the relevant income year and residency dates.
Do foreign residents pay Medicare levy?
A person who is a foreign resident for the full income year can generally claim a full Medicare levy exemption. A part-year foreign resident may generally claim an exemption for the days of foreign residency, with the Australian resident period considered separately. Medicare levy surcharge and private health insurance consequences should also be reviewed separately for any resident period.
Can a foreign resident claim Australian rental property deductions?
A foreign resident with Australian rental income may claim expenses to the extent they are incurred in earning that income, are not private or capital in nature, are correctly apportioned and satisfy the
applicable substantiation rules. Special restrictions can apply to capital works, borrowing expenses and certain second-hand depreciating assets.
Do foreign residents pay CGT in Australia?
Foreign residents are generally subject to Australian CGT only in relation to taxable Australian property. This commonly includes Australian real property, certain indirect interests in Australian real property and assets used in carrying on a business through an Australian permanent establishment. An applicable Double Tax Agreement may also need to be considered.
Can foreign residents claim the main residence exemption?
A person who is a foreign resident when the relevant CGT event occurs generally cannot claim the main residence exemption for a property sold after 30 June 2020 unless the statutory life-events test is satisfied. The ordinary absence rule does not, by itself, restore the exemption for a foreign resident. Advice should be obtained before entering into a sale contract.
Does the 50% CGT discount apply to foreign residents?
Under current law, the full 50% CGT discount is generally not available for capital gains accruing during periods of foreign or temporary residency after 8 May 2012. An apportioned discount may be
available depending on the acquisition date, ownership period and residency periods. The ordinary 12-month ownership requirement and any applicable market-value method must also be considered.
What is foreign resident capital gains withholding?
Foreign resident capital gains withholding can apply to disposals of Australian real property and certain other taxable Australian property. For Australian real-property contracts entered into on or
after 1 January 2025, the withholding rate is generally 15% and the former property-value threshold no longer applies. Unless a valid ATO clearance certificate or variation is provided, the purchaser may
be required to withhold at settlement. The withholding is not necessarily the vendor’s final Australian tax liability.
Can you help with ATO clearance certificates or withholding variations?
Yes, subject to scope and timing. We can assist with Australian resident vendor clearance-certificate applications and with reviewing or preparing foreign-resident withholding variation applications.
Australian resident vendors generally use a clearance certificate, while a foreign resident may seek a variation where the statutory grounds are satisfied. Applications should be addressed well before
settlement.
Should I obtain tax advice before selling Australian property as an expat or foreign resident?
Yes. Advice should be obtained before signing a contract because the contract date, tax residency, main residence rules, CGT cost base, valuation evidence, foreign resident withholding and available records can materially affect the Australian tax treatment. Advice after exchange may be too late to preserve some procedural options.
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Rental Property Tax FAQs
Can AIMS Australia Tax Accountants prepare tax returns with rental properties?
Yes, subject to an accepted engagement. We prepare Australian tax returns and rental schedules involving rental income, interest, agent fees, repairs, eligible decline-in-value deductions, capital works, borrowing expenses and required apportionment. Restrictions may apply to deductions for certain second-hand depreciating assets in residential rental properties.
What rental income must be declared?
Rental income can include rent, short-term accommodation receipts, booking or letting income, insurance payments for lost rent, retained bond amounts, reimbursements and other amounts connected with use of the property. Gross income should generally be disclosed before deducting commissions or expenses.
What rental expenses can be claimed?
Potential deductions can include interest, council and water charges, insurance, property management fees, eligible repairs, cleaning, advertising, strata levies, borrowing expenses, capital works and eligible decline-in-value deductions. The treatment depends on the nature and timing of the expense. Some amounts are capital, must be apportioned or are claimed over time.
Can I claim expenses while my rental property is vacant?
Possibly. The property must generally be genuinely available for rent at a commercial rent and the expense must relate to earning rental income. Relevant evidence can include advertising, agent instructions, market rent, availability periods and any restrictions placed on prospective tenants. Private-use periods and non-commercial arrangements require apportionment.
Do I need a depreciation schedule for my rental property?
A schedule prepared by a suitably qualified quantity surveyor may assist in identifying eligible capital works and depreciating assets. Whether it is useful depends on the construction history, assets, acquisition date, ownership period and expected deductions. The tax agent does not provide quantity-surveyor or valuation services unless separately qualified and engaged.
Are repairs and improvements treated differently for tax?
Yes. A repair may be immediately deductible where it remedies damage or deterioration arising during income-producing use. Initial repairs, improvements, replacements of an entirety and capital works are generally not immediately deductible and may be claimed over time or included in the CGT cost base where permitted. The legal character of the work must be reviewed.
Can I claim interest on my investment property loan?
Interest may be deductible to the extent the borrowed funds are used for income-producing purposes. The use of the borrowed money, rather than the security for the loan, is generally decisive. Refinancing, redraws, mixed-purpose borrowing and private use can require tracing and apportionment.
Can foreign loan interest be claimed for an Australian rental property?
Foreign loan interest may be deductible to the extent the borrowed funds are traced to the Australian income-producing property and the expense is properly substantiated. The loan purpose, currency, redraws, repayments, refinancing, private use and foreign bank records should be reviewed. Separate assessable foreign-exchange gains or deductible foreign-exchange losses may also arise.
Do I need to apportion rental property expenses?
Apportionment may be required where the property is used privately, rented below market value, available for rent for only part of the year, partly income-producing, jointly owned or used for short-term accommodation. Mixed-purpose loans and expenses must also be apportioned according to their income-producing use.
Can AIMS Australia Tax Accountants prepare rental schedules for jointly owned properties?
Yes. Rental income and deductions are generally allocated according to the parties’ legal ownership interests, rather than an arbitrary private agreement. We require title or ownership information, rental income, expenses, loan records and supporting documents for each relevant income year.
04
Capital Gains Tax FAQs
Can AIMS Australia Tax Accountants help calculate capital gains tax?
Yes, subject to an accepted engagement. We can prepare Australian CGT calculations for property, shares, managed funds, cryptocurrency, foreign assets, employee equity and other investments. The calculation depends on the CGT event, dates, proceeds, cost base, residency, exemptions, concessions, capital losses and available evidence.
When does CGT apply?
CGT may apply when a CGT event happens to an asset, including a sale, transfer, exchange, cancellation, loss of rights or certain changes in tax residency. CGT is part of the income tax system rather than a separate tax. Exemptions, rollovers and special rules may apply depending on the asset and transaction.
What records are needed for a CGT calculation?
Common records include acquisition and disposal contracts, settlement statements, legal fees, stamp duty, brokerage, ownership details, improvement costs, valuations, corporate actions, rental and main-residence history and records of non-deducted ownership costs where legally relevant. Amounts already claimed as deductions generally cannot also be included in the CGT cost base.
Can you help with CGT for Australian expats?
Yes, subject to scope. We can assist with Australian CGT issues involving Australian and foreign assets, changes in tax residency, CGT event I1, taxable Australian property, foreign-resident rules and main-residence issues. Foreign-country tax consequences require separate advice unless expressly included and lawfully provided.
What is CGT event I1?
CGT event I1 may occur when an individual or company stops being an Australian tax resident. The taxpayer is generally taken to dispose of certain CGT assets that are not taxable Australian property
at market value at that time. An individual may choose to disregard the resulting gains and losses; if the choice is made, the affected assets are generally treated as taxable Australian property until a
later disposal or another relevant event. The consequences should be reviewed and documented before the return is lodged.
Can you calculate CGT on shares and managed funds?
Yes. We can assist with CGT calculations for shares, ETFs and managed funds. Records commonly required include acquisition and disposal confirmations, brokerage, dividend reinvestment information, annual tax statements, cost-base adjustments, corporate actions, restructures and prior capital losses.
Can you help with cryptocurrency tax?
Yes, subject to an accepted scope. We can assist with the Australian tax treatment of crypto disposals, swaps, staking rewards, airdrops and other transactions. Crypto-to-crypto exchanges generally involve a disposal. Some staking rewards and airdrops can be ordinary income when received, depending on the arrangement. Complete exchange, wallet and transfer records are usually required. We do not provide investment or financial-product advice.
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Work From Home and Employment Deduction FAQs
Can I claim working-from-home expenses?
You may be able to claim additional running expenses where you worked from home to perform employment duties, incurred the expense and were not reimbursed. The available method and records depend on the income year. Private expenses and amounts already covered by an employer cannot be claimed.
What is the fixed-rate method for working-from-home expenses?
For the 2025-26 income year, eligible taxpayers may use the ATO fixed-rate method at 70 cents for each hour worked from home. The rate covers specified additional running expenses, so those
expenses cannot also be claimed separately. A contemporaneous record of actual hours worked from home and evidence of covered expenses is required. Separate deductions may be available for eligible equipment decline in value and repairs.
Can I claim occupancy expenses for working from home?
Occupancy expenses such as rent, mortgage interest, rates and home insurance are generally deductible for an employee only in limited circumstances, usually where part of the home has the
character of a place of business. Claiming occupancy expenses may affect the main residence CGT exemption, so the position should be reviewed before a claim is made.
Can employees claim travel between home and work?
Ordinary travel between home and a regular workplace is generally private and not deductible. Limited exceptions can apply, including some travel between workplaces, to an alternative workplace
or while carrying bulky tools where the legal requirements are satisfied. The facts and employment duties must be considered.
Can I claim self-education expenses?
Self-education expenses may be deductible where the study maintains or improves skills or knowledge used in the taxpayer’s current income-earning activities, or is likely to increase income from those current activities. Study undertaken to obtain new employment, enter a new field or for general personal development is generally not deductible.
Can I claim professional memberships and subscriptions?
Professional association fees, union fees and technical subscriptions may be deductible where they relate to current employment or income-producing activities and satisfy the applicable rules. Joining
fees, private subscriptions and amounts unrelated to current income-earning activities may not be deductible.
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HELP Debt and Overseas Income Reporting FAQs
Do I need to report overseas income if I have a HELP debt?
If you have an outstanding HELP, VSL, AASL or other study and training support loan and intend to, or already do, reside overseas for 183 days or more in any 12-month period, you generally need to notify the ATO within 7 days of leaving Australia. You may also need to report worldwide income annually or lodge a non-lodgment advice. Reporting can be required even if you are a foreign resident for Australian income-tax purposes. Thresholds and calculation methods are income-year specific.
Can AIMS Australia Tax Accountants help with overseas income reporting for HELP debts?
Yes, subject to an accepted engagement. We can assist with Australian tax returns, non-resident foreign-income reporting and study-loan obligations. We review the relevant income year, tax residency, worldwide income, exchange rates and ATO reporting requirements.
Do Australian expats with HELP debts need to lodge a tax return?
An expatriate may need to lodge an Australian income tax return, report non-resident foreign income for study-loan purposes, lodge a non-lodgment advice, or complete more than one of those requirements. The obligation depends on Australian-source income, tax residency, worldwide income, the type of loan and the ATO rules for the relevant income year.
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ATO Review, Compliance and Due Diligence FAQs
What happens if the ATO reviews my tax return?
The ATO may request documents, calculations or explanations supporting income, deductions, offsets, tax residency, CGT or other disclosures. Subject to an accepted engagement, we can review the request, relevant records and prior reporting and help prepare an agreed response. We cannot guarantee the ATO’s conclusions or timeframe.
Why does AIMS Australia Tax Accountants ask detailed tax questions?
We ask detailed questions to take reasonable care in understanding the client’s circumstances, applying Australian tax law and preparing accurate statements. The questions also help identify missing information, inconsistent records and matters outside the agreed scope.
Can AIMS Australia Tax Accountants lodge my return if documents are missing?
We may be unable to lodge where material information or supporting records are missing. Depending on the issue, we may request further evidence, consider lawful reconstruction methods, qualify the scope or decline to include the item. We will not knowingly lodge a materially false or misleading return.
Will AIMS Australia Tax Accountants claim deductions without receipts?
We include only deductions with a sufficient legal and factual basis that satisfy the applicable substantiation rules. A receipt is not the only possible evidence in every case, and limited statutory
exceptions can apply, but a client statement alone does not automatically substantiate a claim. Unsupported, excessive or inconsistent amounts may be excluded.
Can you amend a prior tax return?
Yes, subject to scope and the applicable time limits. Individuals generally have 2 years to amend an assessment, although a 4-year period applies in some circumstances. If the ordinary amendment period has expired, an objection or another procedure may need to be considered. Interest, penalties and supporting evidence should also be reviewed.
Can you help with ATO letters and tax notices?
Yes, subject to an accepted engagement. We can review notices of assessment, amended assessments, information requests, data-matching letters, residency queries, rental property queries and other ATO correspondence. The scope may include explaining the notice, obtaining records, preparing a response, amendment or objection, or referring the matter where another adviser is required.
Can you guarantee ATO penalty remission or objection success?
No. Penalty remission, objection and review outcomes depend on the law, facts, evidence, time limits, ATO administrative practice and merits of the matter. We can prepare an agreed application or response but cannot guarantee acceptance, remission or any other outcome.
When does a client relationship begin?
A client relationship begins only after AIMS Australia Tax Accountants accepts the appointment, the client accepts the applicable engagement documents, the agreed scope is confirmed, required identity and risk procedures are completed, conflicts are manageable and the agreed payment conditions are satisfied. An enquiry, website interaction, quote or general communication does not by itself create a client relationship or constitute personal tax advice.
Can I email sensitive identity documents?
Identity documents and other sensitive information should not ordinarily be sent by unencrypted email. They should be provided through the nominated secure portal or another approved secure channel. The firm should retain only information reasonably required for verification and record-keeping and protect it in accordance with applicable privacy and security obligations.
Can you assist with multiple overdue tax returns?
Yes, subject to an accepted engagement. We first review the outstanding years, ATO records, available documents, tax residency, prior assessments, notices and deadlines. The required work
may include returns, non-lodgment advices, amendments, objections or other agreed action. A fixed-fee proposal can be provided once the scope is sufficiently clear
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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 expatriates, foreign residents, globally mobile professionals, investors and private clients with technically complex Australian tax obligations. Our process emphasises documented scoping, tax residency analysis, supporting evidence, technical review and Australian tax reporting based on the facts and records provided. Foreign-country tax, legal, migration and financial-product advice are outside scope unless separately agreed and lawfully provided.
Does AIMS Australia Tax Accountants provide fixed-fee quotes?
Where the scope can be defined with reasonable certainty, we generally provide a fixed-fee proposal before substantive work begins. The proposal is based on the information available, relevant income years, records, complexity, deadlines and deliverables. Additional or changed work outside the agreed scope may require a revised proposal and written acceptance.
Can AIMS Australia Tax Accountants work with clients overseas?
Yes. We work remotely with clients in Australia and overseas using email, secure document collection, electronic identity verification and electronic signing where appropriate. Engagement acceptance, service availability, security procedures and jurisdictional limitations still apply.
Do you provide tax advice before I move overseas?
Yes, subject to an accepted engagement. We can advise on Australian tax considerations arising before departure, including tax residency, Australian property, CGT event I1, foreign income reporting, employee equity, retained investments, study-loan obligations and record keeping. We do not provide financial-product recommendations or foreign-country tax advice unless separately agreed and lawfully provided.
Do you assist clients moving to Australia?
Yes, subject to an accepted engagement. We can assist with Australian tax residency, temporary-resident considerations, foreign income, Australian tax-return obligations, property, employee equity, investments and record keeping. Our work concerns Australian tax consequences and does not include migration, legal, financial-product or foreign-country tax advice unless separately agreed and lawfully provided.
Can you work with my overseas accountant or tax adviser?
Yes. With the client’s authority, we can coordinate with an overseas accountant or tax adviser in relation to the Australian tax aspects of the matter. Responsibility for foreign-country advice remains with the appropriately qualified overseas adviser unless a different arrangement is expressly accepted in writing.
Do you provide legal, migration or financial advice?
No, unless a service is separately agreed and lawfully provided by an appropriately qualified professional. AIMS Australia Tax Accountants provides Australian tax and accounting services within the accepted scope. Legal advice, migration advice, financial-product advice, credit advice and foreign-country tax advice should be obtained from suitably qualified advisers.
Is the information on this website personal tax advice?
No. Website content is general information only. It does not take account of your complete facts, the relevant income year, applicable treaty provisions or later changes in law and does not create a client
relationship. Tailored advice should be obtained under an accepted engagement before acting, lodging a return, making an election or entering into a transaction.
