Technical service
Tax Residency and Double Tax Agreement Reviews
AIMS Australia Tax Accountants assists clients with Australian tax residency assessments, residency transition dates, Double Tax Agreement considerations and cross-border tax issues affecting Australian tax return positions.
Double Tax Agreement provisions do not replace the need to consider the Australian domestic residency rules. Where a DTA is relevant, both the domestic rules and applicable treaty provisions may need to be considered.
Submit an 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.
Compliance note.
Australian tax residency and Double Tax Agreement outcomes are fact-specific. A review may require travel records, visa details, accommodation history, family and economic ties, employment arrangements, foreign tax records and prior-year Australian tax return positions. Australian tax residency is determined by applying the relevant domestic residency tests and, where applicable, Double Tax Agreement provisions to the client’s full facts and supporting evidence. No residency conclusion should be adopted based only on the number of days spent in or outside Australia
Before work begins
Formal advice, tax return preparation, amendment work, objection support or ruling assistance is provided only after scope, onboarding, engagement and payment arrangements have been completed.
Matters We Commonly Review
Australian tax residency assessments
Residency start and end dates
Resides test considerations
Domicile and permanent place of abode issues
183-day test considerations, where relevant
Commonwealth superannuation test considerations, where relevant
Double Tax Agreement tie-breaker issues
Foreign income and Australian disclosure obligations
Foreign tax paid and foreign income tax offsets
Residency positions adopted in prior-year tax returns
Residency issues affecting CGT and deemed disposal
Submit a Preliminary Scoping Enquiry
Submit the relevant facts, tax years, residency position, property or asset details and any ATO correspondence so the matter can be scoped.
