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Bi-Monthly Tax Briefing: Coming to or Leaving Australia - Is There a Tax Problem?

Published on 27 May 2008 | Took place at Education Development Centre, Hindmarsh , SA

This event is part of the Bi-monthly series.

A Tax Update precedes the main topic and covers all tax changes that have occurred in the last two months.

Main Topic Outline: This presentation highlights some of the issues to be considered when providing advice and preparing tax returns for individuals who come to or leave Australia, either on a permanent basis or on temporary secondment. The issues discussed in this presentation may also be relevant when advising Australian employers of the tax implications which can arise when employing persons from overseas, on a permanent or temporary basis, or when sending employees to work overseas on temporary assignments. In these circumstances, employers may need to consider the personal tax issues facing the employee, for the purpose of calculating their total employment cost and the impact on any tax equalisation arrangements. This session will consider some of the main domestic tax factors that need to be addressed including:

Residence status:

  • residence tests
  • temporary residents
  • interaction with double tax agreements
Capital Gains Tax and how it applies to:
  • temporary residents
  • taxpayers leaving and coming to Australia permanently
Superannuation and the tax implication of:
  • bilateral Social Security Agreements
  • departing temporary residents
  • bringing super to Australia.

Individual sessions

May tax update

Author(s):  Annalisa LOBASSO

This presentation covers:

  • budget 2008/09
  • new legislation
  • cases
  • tax rulings and determinations
  • state taxes (no notable changes in SA).
Materials from this session:

Coming to or leaving Australia: Is there a tax problem?

Author(s):  Megan FIELD,  Victoria FRITH

This presentation covers:

  • tax implications of residency
  • CGT implications for temporary residents
  • CGT implications on commencing residency
  • CGT implications of leaving Australia permanently
  • superannuation and departing temporary residents
  • bringing superannuation to Australia.
Materials from this session: