This quarter
Foreign Super Six-Month Rule: Returning to Australia
An eligible foreign-super lump sum can have a six-month Australian tax-free window when you move home. Miss it, and the tax calculation changes.
Insights · Quarterly briefing · Field notes
Insights
The tax landscape,
explained plainly.
Briefings, field notes, and the occasional long read on Australian expatriate taxation - written by our advisors, in plain English, for the people who actually have to live by it. Updated as the law changes; never as filler.
§ 02 · Library
Twenty years of
field notes.
Searchable archive of briefings on residency, treaties, superannuation, property, and the practical mechanics of moving across borders with assets attached.
Superannuation
Foreign Super Six-Month Rule: Returning to Australia
An eligible foreign-super lump sum can have a six-month Australian tax-free window when you move home. Miss it, and the tax calculation changes.
Read briefing →Tax
Surprise! The ATO Already Has Your CRS Data. Now What?
The ATO receives CRS data on Australian residents' overseas accounts from more than 100 jurisdictions. But a reported balance is not income, gross sale proceeds…
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ATO Voluntary Disclosure: Fixing Missed Foreign Income
Missed foreign income has a habit of becoming tomorrow's problem. An ATO voluntary disclosure can reduce certain penalties, but timing, residency and your assessment history…
Read briefing →Tax
Working Overseas for an Australian Employer: Tax Explained
Same employer. Same payslip. Different country. Working overseas for an Australian employer can change your tax position even when your job stays the same. Here…
Read briefing →All
Australian Tax Return Overseas: Who Must Lodge, Who Doesn’t
Every year overseas, there are three doors: lodge an Australian tax return, lodge a non-lodgement advice, or genuinely do nothing. Here's what decides which one…
Read briefing →Property & Mortgages
Sell Overseas Property Before Moving Back to Australia?
Moving back to Australia with an overseas property? Selling before or after you resume Australian tax residency can produce very different outcomes. The cost base…
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ATO Letter Overseas? What It Means and What to Do Next
An ATO letter overseas is not a verdict, but what you do next matters. We explain the different types of ATO letters, what delay can…
Read briefing →Property & Mortgages
Keep or Sell Australian Property When Moving Overseas?
Should you keep or sell Australian property when moving overseas? The answer can turn on tax residency, rental income, the main residence exemption, contract timing,…
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Australian Cost Base Reset for Returning Expats: CGT Guide
Returning to Australia with overseas investments? The Australian cost base reset can give eligible assets a new market-value starting point when residency resumes, potentially removing…
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Haven’t Lodged an Australian Tax Return While Living Overseas?
Haven't lodged Australian tax returns while living overseas for several years? You may not need a return for every missed year. Here is how residency,…
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Returning to Australia After Years Away: Your Tax Reset Checklist
Nobody plans the tax side of coming home. Twelve reset items, one immovable six-month window, and the records to gather before you fly. The judgement…
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Your Departure Year Tax Return: The One Australians Keep Getting Wrong
The return for the year you leave Australia looks like every other return and behaves like none of them. Here is what changes, where the…
Read briefing →Quarterly insights
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