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My client the accidental expat - outbound individuals paper


In the global business environment, organisations and individuals are increasingly seeking opportunities outside Australia, and accordingly many Australians are working overseas either for the short term or much longer term. This paper looks at the tax issues facing Australians when they live and work overseas on a short or long term basis. Topics covered include:

  • determining Australian residency status
  • the impact of their foreign country residency status
  • the application of double tax agreements
  • what income remains subject to tax in Australia
  • taxation of personal income and the impact on Australian investment strategies such as negative gearing
  • capital gains tax
  • double taxation, exemptions and foreign tax credits
  • the impact on Australian superannuation
  • eligibility for Australian Medicare and impact on private health insurance
  • eligibility for Australian “social security” such as FTB and baby bonus
  • issues faced on repatriation to Australia.

Author profile

Shelley Westbury
Shelley is the Principal of Deloitte's Global Employer Services team in Brisbane. For the last eight years, Shelley has specialised in international assignment engagements and more specifically within areas relating to compensation and tax planning. Her experience includes employee share and option schemes, superannuation, effective salary packaging in Australia and foreign locations as well as fringe benefits tax consulting. Shelley is also a Registered Migration Agen with the Migration Agent's Registration Authority (MARA) and is a member of the Migration Institute of Australia. - Current at 14 June 2006
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