International tax & business 2016

Departing Australia: A complex tax situation with possible benefits and hidden traps

Source: The Tax Specialist Journal Article

Published Date: 1 Jun 2016


With the globalisation of the Australian economy, large numbers of Australians will depart Australia to take up opportunities to work and live overseas. As such, the tax consequences are becoming more significant, involving complex issues of fact, residence and double tax agreements (DTAs). A person's departure may also impact the tax treatment of entities that they are involved in and, as a result, the taxation of other stakeholders in the relevant entity. The focus of this article is on income tax and it addresses the essential legal issues to consider when a person moves overseas; however, there will be brief consideration of foreign law.

This article cuts through some of the complexity by placing some recent residence decisions in the context of longstanding authority and warns about the factual specificity of residence cases. Finally, it highlights the importance of DTAs and foreign law to practical tax outcomes.

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International tax & business 2016

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