Australian Tax Insights for Complex Cross-Border Affairs
Cross-Border Tax Risk: Five ATO Pressure Points to Watch in 2026
Technical commentary on Australian tax residency, evidence, controlled foreign companies,
foreign trusts, foreign-resident CGT and foreign income tax offsets.
Articles and Technical Guides
General Australian tax information prepared by AIMS Australia Tax Accountants.
Each article is dated and should be read in the context of the law and guidance current at the stated
review date.
Australian Individual Tax Rates for 2026–27:What the New 15% Rate Means
The $1,000 Standard Work-Related Deduction from 2026–27: Eligibility, Interaction and Record-Keeping
Payday Super from 1 July 2026: Practical Implications for Employers and Employees
ATO Interest Charges After 1 July 2025: Why GIC and SIC Are No Longer Deductible
Working from Home in 2025–26: The 70-Cent Fixed Rate and the Evidence Still Required
Superannuation Contribution Caps for 2026–27: Indexation, Timing and Carry-Forward Rules
Foreign Resident Capital Gains Withholding: The 15% Rule and the End of the Property Threshold
The Four Australian Individual Tax Residency Tests Explained
TR 2023/1 and the Evidence-Led Approach to Residency
The Departure-Year Tax Return: Identifying the Correct Residency Cessation Date
The Domicile Test and ‘Permanent Place of Abode’ Outside Australia
The 183-Day Test: Why Counting Days Is Only Part of the Analysis
Dual Residency and Australia’s Double Tax Agreements
Temporary Residents: Australian Tax Treatment of Foreign Income and Capital Gains
Working Remotely Overseas for an Australian Employer: Residency and Source Questions
Returning to Australia: Tax Issues to Review Before Re-establishing Residency
Australian Tax Residency Is Not the Same as Citizenship, Visa Status or Domicile
Do You Need to Lodge an Australian Tax Return—or a Non-Lodgment Advice?
Reconstructing Missing Records for Overdue Australian Tax Returns
Failure-to-Lodge Penalties: How the ATO Calculates Them and When Remission May Be Considered
Bringing Multiple Years Up to Date: A Structured Process for Expatriates and Foreign Residents
Voluntary Disclosures: Correcting Omitted Income Before the ATO Contacts You
Amendment, Objection or Private Ruling? Choosing the Correct ATO Pathway
ATO Debt, Payment Plans and Interest: What Late Lodgers Need to Understand
What Australian Income Must a Foreign Resident Declare?
Foreign Resident Tax Rates, the Tax-Free Threshold and the Medicare Levy
Australian Rental Property Income for Foreign Residents: Income, Deductions and Records
Vacant Property, Private Use and Apportionment for Overseas Owners
Interest, Dividends and Royalties Paid to Foreign Residents: Withholding Tax Basics
Selling Australian Property as a Foreign Resident: Clearance Certificates, Variations and Withholding
HELP and Other Study Loan Obligations for Australians Living Overseas
Departing Australia Superannuation Payments: Who May Qualify and How Tax Applies
Australian Pensions and Superannuation Income Streams Paid Overseas: Why Treaty Analysis Matters
Employee Share Schemes After Leaving Australia: Residency, Source and Timing Issues
CGT Event I1 When an Individual Ceases Australian Tax Residency
Choosing to Disregard CGT Event I1: The Deferred Tax Consequences
Foreign Residents and Taxable Australian Property: What Remains Within the Australian CGT Net
The Main Residence Exemption After Becoming a Foreign Resident
The Six-Year Absence Rule: What It Does—and What It Does Not D
CGT Discount Rules for Foreign and Temporary Residents
Cost Base Records for Australian Property: The Evidence That Matters Years Later
Shares, ETFs and Managed Funds After Departure: Australian CGT and Record-Keeping
Cryptocurrency and Australian CGT: Disposals, Wallet Transfers and Cross-Border Records
Published Commentary and Professional Profiles
Selected articles, commentary and professional profiles published by external
organisations.
Cross-Border Tax Risk: Five ATO Pressure Points to Watch in 2026
Accountants Daily | 12 February 2026 | Nika Widanage, FCPA
Nika Widanage | Award-Winning FCPA Focusing on Cross-Border Tax Complexity
Accounting Times | 11 November 2025 | By Accounting Times Profiles
Nika Widanage: The Hidden Tax Risks Facing Australians Living Across Borders
Yahoo Finance | 26 March 2026
Recognition and Firm Announcements
Nika Widanage and AIMS Australia Tax Accountants Recognised as Finalists at Australian Accounting Awards 2026
23 June 2026
AIMS Australia Tax Accountants - Winner, Quality Business Awards 2025
Tax Service - City of Adelaide, South Australia
AIMS Australia Tax Accountants - Winner, Client Choice Awards 2021
Best Tax Firm under $30 million; Best Accounting & Consulting Services Firm under $30 million

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