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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 a Partner at Ernst & Young's Brisbane office. She has more than 14 years experience advising on many specialist human capital issues, in particular her speciality relates to the taxation implications of all aspects of employing staff, including: Advising on all employment tax related issues, including employment tax reviews as part of the overall tax risk management: Effective salary sacrifice arrangements and policy issues, including communication to employees: Assisting companies to manage their global expatriate programs including review and restructuring of expatriate policies, preparation of tax cost estimates of assignments, and advising on both employer obligations and employee personal tax issues: Termination and redundancy advice including tax planning opportunities for both the employer and employee. :Advising on the implementation, tax implications and communication of employee share and option plans (including international plans). - Current at 27 August 2013
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Natalie Frame
Natalie is a Manager in Brisbane’s Human Capital Division of Ernst & Young. She has over six 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. - Current at 02 July 2009
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This was presented at Navigating Expatriate Tax Issues: Arrivals and Departures .

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