Tag

investment

5 articles

All Jul 2017 12 min read

SMSF Moving Overseas: The Residency Trap to Avoid

Reviewed and updated June 2026 We review our expat tax guides regularly, because the rules affecting Australians overseas change often and the figures shift…

All Dec 2016 2 min read

Australian Property for Expats: 3 Reasons to Keep It

So you’re about to become an Australian expat – congratulations on your impending adventure! But when it comes to the Australian property market, should…

All Dec 2016 7 min read

Negative Gearing Your Property While Living Overseas

Editorial note, updated June 2026 We’ve rewritten this article, because its original advice to “maximise your depreciation deductions” no longer holds. Since 9 May…

All Jun 2016 9 min read

Early Stage Innovation Company: Tax Breaks for Expats

Reviewed and updated June 2026 This guide reflects the rules as at June 2026: a 20% non-refundable carry-forward tax offset (capped at $200,000 per…

All Mar 2016 4 min read

Australian Investment Property for Expats | Expat Taxes

Editorial note, updated June 2026 A few important things have changed since this article was first published, so please read it alongside these updates.…

Tweaks

Theme

Typography

Density

Audience

Hero variant

Accent

Expat Taxes Australia Wherever you are . . . we've got your Australian taxes covered!

We're that rare breed of accountants that you've been searching for - we specialise in tax returns and tax advice for Australian expatriates.

Got a question? Or want to book a free consultation? Send us a message below:

Relaunch Special $250 expat tax returns ACT FAST - Offer only available to first 20 clients up to 31 Aug 2015

We're the accountants that you've been searching for - we specialise in the preparation of tax returns for Australian expatriates and we've done so for almost 10 years.

Interested in our "$250 Relaunch Special" offer?

Send us your details by 31 August to be eligible and we'll be in touch:

body::before{display:none !important}#ncf_sidebar{position:fixed !important}#ncf-body-bg{position:fixed !important;height:100% !important;pointer-events:none}img:is([sizes=auto i],[sizes^="auto," i]){contain-intrinsic-size:3000px 1500px}img.wp-smiley,img.emoji{display:inline !important;border:none !important;box-shadow:none !important;height:1em !important;width:1em !important;margin:0 .07em !important;vertical-align:-.1em !important;background:none !important;padding:0 !important}:root{--wp--preset--aspect-ratio--square:1;--wp--preset--aspect-ratio--4-3:4/3;--wp--preset--aspect-ratio--3-4:3/4;--wp--preset--aspect-ratio--3-2:3/2;--wp--preset--aspect-ratio--2-3:2/3;--wp--preset--aspect-ratio--16-9:16/9;--wp--preset--aspect-ratio--9-16:9/16;--wp--preset--color--black:#000;--wp--preset--color--cyan-bluish-gray:#abb8c3;--wp--preset--color--white:#fff;--wp--preset--color--pale-pink:#f78da7;--wp--preset--color--vivid-red:#cf2e2e;--wp--preset--color--luminous-vivid-orange:#ff6900;--wp--preset--color--luminous-vivid-amber:#fcb900;--wp--preset--color--light-green-cyan:#7bdcb5;--wp--preset--color--vivid-green-cyan:#00d084;--wp--preset--color--pale-cyan-blue:#8ed1fc;--wp--preset--color--vivid-cyan-blue:#0693e3;--wp--preset--color--vivid-purple:#9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple:linear-gradient(135deg,#0693e3 0%,#9b51e0 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan:linear-gradient(135deg,#7adcb4 0%,#00d082 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange:linear-gradient(135deg,#fcb900 0%,#ff6900 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red:linear-gradient(135deg,#ff6900 0%,#cf2e2e 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray:linear-gradient(135deg,#eee 0%,#a9b8c3 100%);--wp--preset--gradient--cool-to-warm-spectrum:linear-gradient(135deg,#4aeadc 0%,#9778d1 20%,#cf2aba 40%,#ee2c82 60%,#fb6962 80%,#fef84c 100%);--wp--preset--gradient--blush-light-purple:linear-gradient(135deg,#ffceec 0%,#9896f0 100%);--wp--preset--gradient--blush-bordeaux:linear-gradient(135deg,#fecda5 0%,#fe2d2d 50%,#6b003e 100%);--wp--preset--gradient--luminous-dusk:linear-gradient(135deg,#ffcb70 0%,#c751c0 50%,#4158d0 100%);--wp--preset--gradient--pale-ocean:linear-gradient(135deg,#fff5cb 0%,#b6e3d4 50%,#33a7b5 100%);--wp--preset--gradient--electric-grass:linear-gradient(135deg,#caf880 0%,#71ce7e 100%);--wp--preset--gradient--midnight:linear-gradient(135deg,#020381 0%,#2874fc 100%);--wp--preset--font-size--small:13px;--wp--preset--font-size--medium:20px;--wp--preset--font-size--large:36px;--wp--preset--font-size--x-large:42px;--wp--preset--spacing--20:.44rem;--wp--preset--spacing--30:.67rem;--wp--preset--spacing--40:1rem;--wp--preset--spacing--50:1.5rem;--wp--preset--spacing--60:2.25rem;--wp--preset--spacing--70:3.38rem;--wp--preset--spacing--80:5.06rem;--wp--preset--shadow--natural:6px 6px 9px rgba(0,0,0,.2);--wp--preset--shadow--deep:12px 12px 50px rgba(0,0,0,.4);--wp--preset--shadow--sharp:6px 6px 0px rgba(0,0,0,.2);--wp--preset--shadow--outlined:6px 6px 0px -3px #fff,6px 6px #000;--wp--preset--shadow--crisp:6px 6px 0px #000}:where(body){margin:0}:where(.is-layout-flex){gap:.5em}:where(.is-layout-grid){gap:.5em}body .is-layout-flex{display:flex}.is-layout-flex{flex-wrap:wrap;align-items:center}.is-layout-flex>:is(*, div){margin:0}body .is-layout-grid{display:grid}.is-layout-grid>:is(*, div){margin:0}body{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px}:root :where(.wp-element-button, .wp-block-button__link){background-color:#32373c;border-width:0;color:#fff;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;padding-top:calc(.667em + 2px);padding-right:calc(1.333em + 2px);padding-bottom:calc(.667em + 2px);padding-left:calc(1.333em + 2px);text-decoration:none;text-transform:inherit}.has-black-color{color:var(--wp--preset--color--black) !important}.has-cyan-bluish-gray-color{color:var(--wp--preset--color--cyan-bluish-gray) !important}.has-white-color{color:var(--wp--preset--color--white) !important}.has-pale-pink-color{color:var(--wp--preset--color--pale-pink) !important}.has-vivid-red-color{color:var(--wp--preset--color--vivid-red) !important}.has-luminous-vivid-orange-color{color:var(--wp--preset--color--luminous-vivid-orange) !important}.has-luminous-vivid-amber-color{color:var(--wp--preset--color--luminous-vivid-amber) !important}.has-light-green-cyan-color{color:var(--wp--preset--color--light-green-cyan) !important}.has-vivid-green-cyan-color{color:var(--wp--preset--color--vivid-green-cyan) !important}.has-pale-cyan-blue-color{color:var(--wp--preset--color--pale-cyan-blue) !important}.has-vivid-cyan-blue-color{color:var(--wp--preset--color--vivid-cyan-blue) !important}.has-vivid-purple-color{color:var(--wp--preset--color--vivid-purple) !important}.has-black-background-color{background-color:var(--wp--preset--color--black) !important}.has-cyan-bluish-gray-background-color{background-color:var(--wp--preset--color--cyan-bluish-gray) !important}.has-white-background-color{background-color:var(--wp--preset--color--white) !important}.has-pale-pink-background-color{background-color:var(--wp--preset--color--pale-pink) !important}.has-vivid-red-background-color{background-color:var(--wp--preset--color--vivid-red) !important}.has-luminous-vivid-orange-background-color{background-color:var(--wp--preset--color--luminous-vivid-orange) !important}.has-luminous-vivid-amber-background-color{background-color:var(--wp--preset--color--luminous-vivid-amber) !important}.has-light-green-cyan-background-color{background-color:var(--wp--preset--color--light-green-cyan) !important}.has-vivid-green-cyan-background-color{background-color:var(--wp--preset--color--vivid-green-cyan) !important}.has-pale-cyan-blue-background-color{background-color:var(--wp--preset--color--pale-cyan-blue) !important}.has-vivid-cyan-blue-background-color{background-color:var(--wp--preset--color--vivid-cyan-blue) !important}.has-vivid-purple-background-color{background-color:var(--wp--preset--color--vivid-purple) !important}.has-black-border-color{border-color:var(--wp--preset--color--black) !important}.has-cyan-bluish-gray-border-color{border-color:var(--wp--preset--color--cyan-bluish-gray) !important}.has-white-border-color{border-color:var(--wp--preset--color--white) !important}.has-pale-pink-border-color{border-color:var(--wp--preset--color--pale-pink) !important}.has-vivid-red-border-color{border-color:var(--wp--preset--color--vivid-red) !important}.has-luminous-vivid-orange-border-color{border-color:var(--wp--preset--color--luminous-vivid-orange) !important}.has-luminous-vivid-amber-border-color{border-color:var(--wp--preset--color--luminous-vivid-amber) !important}.has-light-green-cyan-border-color{border-color:var(--wp--preset--color--light-green-cyan) !important}.has-vivid-green-cyan-border-color{border-color:var(--wp--preset--color--vivid-green-cyan) !important}.has-pale-cyan-blue-border-color{border-color:var(--wp--preset--color--pale-cyan-blue) !important}.has-vivid-cyan-blue-border-color{border-color:var(--wp--preset--color--vivid-cyan-blue) !important}.has-vivid-purple-border-color{border-color:var(--wp--preset--color--vivid-purple) !important}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important}.has-cool-to-warm-spectrum-gradient-background{background:var(--wp--preset--gradient--cool-to-warm-spectrum) !important}.has-blush-light-purple-gradient-background{background:var(--wp--preset--gradient--blush-light-purple) !important}.has-blush-bordeaux-gradient-background{background:var(--wp--preset--gradient--blush-bordeaux) !important}.has-luminous-dusk-gradient-background{background:var(--wp--preset--gradient--luminous-dusk) !important}.has-pale-ocean-gradient-background{background:var(--wp--preset--gradient--pale-ocean) !important}.has-electric-grass-gradient-background{background:var(--wp--preset--gradient--electric-grass) !important}.has-midnight-gradient-background{background:var(--wp--preset--gradient--midnight) !important}.has-small-font-size{font-size:var(--wp--preset--font-size--small) !important}.has-medium-font-size{font-size:var(--wp--preset--font-size--medium) !important}.has-large-font-size{font-size:var(--wp--preset--font-size--large) !important}.has-x-large-font-size{font-size:var(--wp--preset--font-size--x-large) !important}#jp-post-flair{padding-top:.5em}#content div.sharedaddy,#main div.sharedaddy,div.sharedaddy{clear:both}div.sharedaddy h3.sd-title{display:inline-block;font-size:9pt;font-weight:700;line-height:1.2;margin:0 0 1em}div.sharedaddy h3.sd-title:before{border-top:1px solid #dcdcde;content:"";display:block;margin-bottom:1em;min-width:30px;width:100%}div.jetpack-likes-widget-wrapper{min-height:50px;position:relative;width:100%}div.jetpack-likes-widget-wrapper .sd-link-color{font-size:12px}div.jetpack-comment-likes-widget-wrapper{min-height:31px;position:relative;width:100%}div.jetpack-comment-likes-widget-wrapper iframe{margin-bottom:0}#likes-other-gravatars{background-color:#fff;border:1px solid #dcdcde;border-radius:4px;box-shadow:none;display:none;height:auto;max-height:240px;min-width:220px;overflow:auto;padding:9px 12px 10px;position:absolute;z-index:1000}#likes-other-gravatars *{line-height:normal}#likes-other-gravatars .likes-text{color:#101517;font-size:12px;font-weight:500;padding-bottom:8px}#likes-other-gravatars :is(li,ul){list-style-type:none;margin:0;padding:0;text-indent:0}#likes-other-gravatars li:before{content:""}#likes-other-gravatars ul.wpl-avatars{display:block;max-height:190px;overflow:auto}#likes-other-gravatars ul.wpl-avatars li{float:none;height:28px;margin:0 0 4px;width:196px}#likes-other-gravatars ul.wpl-avatars li a{align-items:center;border-bottom:none !important;display:flex;gap:8px;margin:0 2px 0 0;text-decoration:none}#likes-other-gravatars ul.wpl-avatars li a span{color:#2c3338;font-size:12px;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}#likes-other-gravatars ul.wpl-avatars li a img{background:none;border:none;border-radius:50%;box-sizing:border-box;margin:0 !important;padding:1px !important;position:static}div.sd-box{border-top:1px solid rgba(0,0,0,.13)}.jetpack-likes-widget-loaded iframe,.jetpack-likes-widget-loading .likes-widget-placeholder,.jetpack-likes-widget-unloaded .likes-widget-placeholder{display:block}.jetpack-likes-widget-loaded .likes-widget-placeholder,.jetpack-likes-widget-loading iframe,.jetpack-likes-widget-unloaded iframe{display:none}.comment-likes-widget,.entry-content .post-likes-widget,.post-likes-widget{border-width:0;margin:0}.comment-likes-widget-placeholder,.post-likes-widget-placeholder{border-width:0;margin:0;position:relative}.comment-likes-widget-placeholder{display:flex;font-family:-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Oxygen-Sans,Ubuntu,Cantarell,Helvetica Neue,sans-serif;height:18px;position:absolute}.comment-likes-widget-placeholder:before{background-image:url("data:image/svg+xml;charset=utf-8,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24'%3E%3Cpath fill='none' d='M0 0h24v24H0z'/%3E%3Cpath fill='%232ea2cc' d='m12 2 2.582 6.953L22 9.257l-5.822 4.602L18.18 21 12 16.89 5.82 21l2.002-7.14L2 9.256l7.418-.304'/%3E%3C/svg%3E");background-repeat:no-repeat;background-size:16px 16px;color:#2ea2cc;content:"";display:inline-block;height:16px;padding-right:5px;position:relative;top:3px;width:16px}.post-likes-widget-placeholder .button{display:none}:is(.comment-likes-widget-placeholder,.post-likes-widget-placeholder) .loading{color:#999;font-size:12px}.comment-likes-widget-placeholder .loading{align-self:center;color:#4e4e4e;margin-top:4px;padding-left:5px}div.sharedaddy.sd-like-enabled .sd-like h3{display:none}div.sharedaddy.sd-like-enabled .sd-like .post-likes-widget{float:none;position:absolute;top:0;width:100%}.comment-likes-widget{width:100%}.cs-rating,.pd-rating{display:block !important}.sd-gplus .sd-title{display:none}@media print{.jetpack-likes-widget-wrapper{display:none}}body:not([class*=ncf_mobile]) .nks_cc_trigger_tabs.ncf_tab{top:50% !important}.ncf_mobile .nks_cc_trigger_tabs.ncf_tab{top:190px !important}.ncf_exposed #ncf-overlay{opacity:.7;-ms-filter:"progid:DXImageTransform.Microsoft.Alpha(Opacity=70)"}.ncf_exposed #ncf-overlay:hover{cursor:pointer;cursor:url("https://cdn-icbpj.nitrocdn.com/zuydDfGwYLOTfLxbWgZGTkzznOYSkWEk/assets/images/optimized/rev-5eda1bf/www.expattaxes.com.au/wp-content/plugins/ninja-contact-form/img/close2.png") 16 16,pointer}#ncf_sidebar.ncf_imagebg_blur7{background-image:url("https://cdn-icbpj.nitrocdn.com/zuydDfGwYLOTfLxbWgZGTkzznOYSkWEk/assets/images/optimized/rev-5eda1bf/www.expattaxes.com.au/wp-content/plugins/ninja-contact-form/img/bg/blur7.jpg")}#ncf_sidebar.ncf_imagebg_blur7.nitro-lazy{background-image:none !important}#ncf_sidebar{background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;background-size:cover;background-position:0 0}.ncf_color1,#ncf_sidebar .ncf_button:before{background-color:#ed1c24 !important}#ncf_sidebar.ncf_aerial input[type=text],#ncf_sidebar.ncf_aerial input[type=email],#ncf_sidebar.ncf_aerial input[type=date],#ncf_sidebar.ncf_aerial input[type=tel],#ncf_sidebar.ncf_aerial textarea,.ncf_aerial .ncf_user_firstname,.ncf_aerial .ncf_user_lastname,#ncf_sidebar.ncf_aerial .ncf_user_bio,#ncf_sidebar.ncf_aerial .wpcf7,#ncf_sidebar.ncf_aerial .ncf_select_wrap select,#ncf_sidebar .ncf_select_wrap:before,#ncf_sidebar input[type=checkbox]:checked+label:before,#ncf_sidebar input[type=radio]:checked+label:before{color:#ed1c24 !important}#ncf_sidebar.ncf_minimalistic .wpcf7 p,#ncf_sidebar.ncf_minimalistic .wpcf7-response-output{color:#ed1c24}.ncf_minimalistic .ncf_form_res_message{color:#ed1c24 !important}.ncf_minimalistic .ncf_sidebar_socialbar li a:hover{background-color:#ed1c24 !important}.ncf_minimalistic input:focus,.ncf_minimalistic textarea:focus{color:#d92d3c !important}#ncf_sidebar .ncf_err_msg,#ncf_sidebar .ncf_form_btn_wrapper .ncf_btn_close{}#ncf_sidebar.ncf_aerial .ncf_ph label{color:#ed1c24 !important}#ncf_sidebar input[type=checkbox]+label:before,#ncf_sidebar input[type=radio]+label:before{}#ncf_sidebar.ncf_minimalistic input[type=submit],#ncf_sidebar.ncf_aerial input[type=submit]{background-color:#ed1c24}#ncf_sidebar.ncf_aerial input[type=submit]{background-color:#ed1c24 !important;background-image:none !important;text-shadow:none}#ncf_sidebar.ncf_aerial input[type=submit].nitro-lazy{background-image:none !important}.ncf_color2{background-color:#471e1f !important}.ncf_minimalistic .ncf_user_bio,.ncf_minimalistic .wpcf7 p{color:#471e1f !important}#ncf_sidebar.ncf_aerial .ncf_user_title{color:#471e1f}.ncf_minimalistic .ncf_user_title{color:#ad7477 !important}.ncf_color3{background-color:#ad7477 !important}#ncf_sidebar.ncf_flat a.ncf_button,#ncf_sidebar.ncf_flat input[type=submit],#ncf_sidebar.ncf_minimalistic input[type=submit]{-webkit-box-shadow:0 2px 0px 2px #ad7477;-moz-box-shadow:0 2px 0px 2px #ad7477;box-shadow:0 2px 0px 2px #ad7477}#ncf_sidebar.ncf_flat a.ncf_button:active,#ncf_sidebar.ncf_flat input[type=submit]:active,#ncf_sidebar.ncf_minimalistic input[type=submit]:active{-webkit-box-shadow:0 1px 0px 2px #ad7477;-moz-box-shadow:0 1px 0px 2px #ad7477;box-shadow:0 1px 0px 2px #ad7477}.ncf_color4{background-color:#ff8990 !important}#ncf_sidebar.ncf_minimalistic input[type=text]:focus,#ncf_sidebar.ncf_minimalistic input[type=email]:focus,#ncf_sidebar.ncf_minimalistic input[type=date]:focus,#ncf_sidebar.ncf_minimalistic input[type=tel]:focus,#ncf_sidebar.ncf_minimalistic textarea:focus{border-color:#d92d3c;box-shadow:inset 0px -4px 0px 0px #ff8990}#ncf_sidebar .ncf_ph input:focus+label,#ncf_sidebar .ncf_has_value label,#ncf_sidebar .ncf_ph textarea:focus+label{color:#d92d3c}.ncf_color5{background-color:#d92d3c !important}#ncf_sidebar.ncf_minimalistic a.ncf_button,#ncf_sidebar.ncf_flat input[type=submit],#ncf_sidebar.ncf_minimalistic input[type=submit]{box-shadow:0 2px 0px 2px #d92d3c}#ncf_sidebar.ncf_minimalistic a.ncf_button:active,#ncf_sidebar.ncf_flat input[type=submit]:active,#ncf_sidebar.ncf_minimalistic input[type=submit]:active{-webkit-box-shadow:0 1px 0px 2px #d92d3c;-moz-box-shadow:0 1px 0px 2px #d92d3c;box-shadow:0 1px 0px 2px #d92d3c}.ncf_imagebg_custom{background-image:url("") !important}.ncf_imagebg_custom.nitro-lazy{background-image:none !important}.nks_cc_trigger_tabs .ncf-tab-icon .fa:before{color:#ed1c24 !important}.nks_cc_trigger_tabs.nks_metro .ncf-tab-icon .fa-stack-2x{background-color:#ed1c24}.ncf_mobile .nks_cc_trigger_tabs .ncf-tab-icon:after{display:none !important}.nks_cc_trigger_tabs .ncf-tab-icon:after{opacity:0;visibility:hidden;content:"Contact us";background-color:rgba(0,0,0,.7);position:absolute;padding:6px 14px;font-size:14px;top:50%;margin-top:-20px;left:110%;font-family:inherit;line-height:28px;white-space:nowrap;border-radius:20px;-moz-border-radius:20px;-webkit-border-radius:20px;color:#fff;-webkit-transition:opacity .25s cubic-bezier(.645,.045,.355,1),visibility 0s .25s;-moz-transition:opacity .25s cubic-bezier(.645,.045,.355,1),visibility 0s .25s;-ms-transition:opacity .25s cubic-bezier(.645,.045,.355,1),visibility 0s .25s;-o-transition:opacity .25s cubic-bezier(.645,.045,.355,1),visibility 0s .25s;transition:opacity .25s cubic-bezier(.645,.045,.355,1),visibility 0s .25s;-webkit-backface-visibility:hidden}body:not([class*=ncf_exposed]):not([class*=ncf_transitioning]) .nks_cc_trigger_tabs .ncf-tab-icon:hover:after{opacity:1;visibility:visible;-webkit-transition:opacity .25s cubic-bezier(.645,.045,.355,1);-moz-transition:opacity .25s cubic-bezier(.645,.045,.355,1);-ms-transition:opacity .25s cubic-bezier(.645,.045,.355,1);-o-transition:opacity .25s cubic-bezier(.645,.045,.355,1);transition:opacity .25s cubic-bezier(.645,.045,.355,1)}.ncf_sidebar_pos_right .nks_cc_trigger_tabs .ncf-tab-icon:after{right:110%;left:auto}.nks_cc_trigger_tabs.nks_metro .ncf-tab-icon:after{left:100%;border-radius:0px;-moz-border-radius:0px;-webkit-border-radius:0px}.ncf_sidebar_pos_right .nks_cc_trigger_tabs.nks_metro .ncf-tab-icon:after{right:100%;left:auto}.nks_cc_trigger_tabs.nks_metro .ncf-tab-icon.fa-2x:after{padding:10px 14px;margin-top:-24px}.nks_cc_trigger_tabs.nks_metro .ncf-tab-icon.fa-3x:after{padding:21px 14px;margin-top:-35px}.ncf_exposed #ns-overlay{opacity:.7}@keyframes bodyArrived{from{opacity:.99}to{opacity:1}}@-moz-keyframes bodyArrived{from{opacity:.99}to{opacity:1}}@-webkit-keyframes bodyArrived{from{opacity:.99}to{opacity:1}}@-ms-keyframes bodyArrived{from{opacity:.99}to{opacity:1}}@-o-keyframes bodyArrived{from{opacity:.99}to{opacity:1}}body{}img#wpstats{display:none}.arc-header{padding:clamp(60px,9vw,120px) 0 48px;border-bottom:1px solid var(--rule-strong)}.arc-header .eyebrow{margin-bottom:20px}.arc-header h1{font-size:clamp(40px,6vw,80px);line-height:1;letter-spacing:-.03em;margin:0 0 16px}.arc-header h1 em{font-style:italic;color:var(--ink-3)}.arc-header .arc-desc{font-family:var(--f-display);font-size:clamp(17px,1.4vw,20px);color:var(--ink-3);max-width:60ch;line-height:1.5;margin:0 0 20px}.arc-meta{font-family:var(--f-mono);font-size:11px;letter-spacing:.12em;text-transform:uppercase;color:var(--ink-4)}.arc-grid{padding:0 0 80px}.arc-card{display:grid;grid-template-columns:220px 1fr;gap:36px;padding:36px 0;border-bottom:1px solid var(--rule-strong);align-items:start;text-decoration:none}.arc-card:first-child{border-top:0}.arc-card .ac-img{aspect-ratio:3/2;background:var(--paper-2) center/cover no-repeat;border-radius:4px;overflow:hidden;transition:transform .35s ease;flex-shrink:0}.arc-card:hover .ac-img{transform:scale(1.03)}.ac-meta{font-family:var(--f-mono);font-size:10px;letter-spacing:.12em;text-transform:uppercase;color:var(--ink-4);margin-bottom:12px;display:flex;gap:16px;flex-wrap:wrap}.ac-meta .ac-cat{color:var(--accent)}.arc-card h2{font-family:var(--f-display);font-weight:400;font-size:clamp(20px,2.2vw,28px);line-height:1.2;letter-spacing:-.015em;color:var(--ink);margin:0 0 12px;transition:color .15s}.arc-card:hover h2{color:var(--accent)}.arc-card p{font-size:15px;line-height:1.6;color:var(--ink-3);margin:0 0 16px}.ac-link{font-family:var(--f-mono);font-size:11px;letter-spacing:.12em;text-transform:uppercase;color:var(--accent);display:inline-flex;align-items:center;gap:6px}.arc-pagination{display:flex;gap:8px;justify-content:center;padding:20px 0 60px;flex-wrap:wrap}.arc-pagination .page-numbers{width:40px;height:40px;display:grid;place-items:center;border:1px solid var(--rule-strong);border-radius:4px;font-family:var(--f-mono);font-size:13px;color:var(--ink-3);transition:all .15s}.arc-pagination a.page-numbers:hover,.arc-pagination .page-numbers.current{background:var(--ink);color:var(--paper);border-color:var(--ink)}.arc-pagination .page-numbers.dots{border:0;width:auto}.arc-empty{padding:80px 0}.arc-empty h2{font-size:clamp(28px,3vw,40px);margin-bottom:12px}.arc-empty p{font-size:17px;color:var(--ink-3);margin:0 0 28px}@media (max-width: 700px){.arc-card{grid-template-columns:1fr;gap:16px}.arc-card .ac-img{aspect-ratio:16/9}}