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Navigating expatriate tax issues: 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 tax 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 FBT and baby bonus
  • issues faced on repatriation to Australia
  • treatment of employee share/option schemes.

Author profiles:

Shannon JAMES
Shannon is an Executive Director of the Human Capital team in Ernst & Young’s Brisbane office. She currently leads the Brisbane team which advises on all taxation matters for both employers and employees. Shannon has over 11 years experience specializing in Human Capital issues including assisting companies manage their global expatriate programs and the co-ordination and restructuring of their expatriate policies. She also has significant experience in the employment taxes and assisting organizations manage their internal procedures and processes to mitigate risk. Shannon can also assist with communicating both the Australian and cross border tax implications of employee share and options plans to participants
Current at 30 April 2008 Current at 04 June 2008 Click here to expand/collapse more articles by Shannon JAMES.
Natalie FRAME
Natalie is a Manager in Brisbane’s Human Capital Division of Ernst & Young. She has over five years experience specialising in all taxation related matters arising for employers and employees as a result of international assignments. Natalie’s experience includes assisting with their international assignment policies and advising companies on all employment tax matters. Natalie also has extensive experience in advising both employers and participants on the Australian tax implications of employee share and option plans. Natalie has also been involved in providing compliance services to employees of large international companies in respect of their assignments as well as advising companies regarding effective remuneration structuring for their employees
Current at 30 April 2008 Current at 05 June 2008 Click here to expand/collapse more articles by Natalie FRAME.


This was presented at Navigating Expatriate Tax Issues: Arrivals and Departures .

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