Tax Residency and Double Tax Agreement Reviews
AIMS Australia Tax Accountants provides separately scoped reviews of Australian tax residency,
residency commencement and cessation dates, and relevant Double Tax Agreement provisions for
individuals with cross-border circumstances.
Australian domestic residency is considered under the applicable statutory tests. Where a relevant tax
treaty applies, treaty residence and the allocation of taxing rights may require a separate analysis.
Compliance note
Australian tax residency and treaty outcomes are fact-specific. A review may require travel records,
accommodation history, family and economic ties, employment arrangements, visa information, foreign
tax records and previous Australian tax returns. The relevant domestic residency tests and, where
applicable, treaty provisions must be applied to the complete facts and supporting evidence.
Matters We Commonly Review
Australian tax residency assessments
Residency commencement and cessation dates
Resides test considerations
Domicile and permanent place of abode considerations
183-day test considerations, where relevant
Commonwealth superannuation test, where relevant
Double Tax Agreement tie-breaker provisions
Foreign income and Australian disclosure obligations
Foreign income reporting consequences
Foreign income tax offsets
Residency positions adopted in prior-year returns
Residency issues affecting CGT and CGT event I1
Start with a Preliminary Enquiry
Provide a concise summary of your situation through the Initial Tax Enquiry Form. Do not include TFNs, passport numbers, bank account details or other highly sensitive identifiers.
