Overview A foreign resident generally reports Australian-sourced income and taxable Australian property gains, but income subject to final withholding can be treated differently. Foreign…
Overview Foreign residents generally do not receive the ordinary tax-free threshold and are generally exempt from the Medicare levy, but special rules and part-year…
Overview Foreign residents generally lodge Australian returns for Australian rental income and can claim expenses only to the extent they are incurred in earning…
Overview A property being empty does not automatically make every holding cost deductible; the evidence must show a genuine income-producing purpose. Overseas owners sometimes…
Overview Withholding can be final for some passive income, but only where the amount, residency status and rate have been dealt with correctly. Australia…
Overview Settlement withholding and the final capital gains tax assessment are separate processes that must be managed in parallel. A foreign resident selling Australian…
Overview Moving overseas does not extinguish an Australian study-loan balance and can create annual worldwide-income reporting obligations. Australians and former Australian residents with HELP,…
Overview A DASP is available only to qualifying former temporary residents; departing Australia alone is not sufficient. A Departing Australia Superannuation Payment allows certain…
Overview The payer’s description is only the starting point; the Australian and treaty character of the payment can determine which country may tax it.…
Overview Vesting, cessation of employment, sale and departure can trigger different tax questions and should not be treated as one event. Employee share schemes…
The information on this website is general in nature and does not constitute
tax, legal, financial, migration or other professional advice. Australian tax
outcomes depend on the applicable law and each client’s specific facts and
circumstances. Professional advice should be obtained before acting or relying
on this information.
