Insights

Determining tax residency in Australia is a critical step for individuals and businesses with international ties. The 183 day residency rule plays a significant role in this determination. It is essential to understand how this rule operates, its implications, and how it fits within the broader framework of Australian tax law. This article provides a clear, structured explanation of the 183 day residency rule, practical examples, and guidance on assessing residency status. Wh

Australia's 2026 CGT reforms have fundamentally changed how Australian expats are taxed on Australian property. Learn how the new rules affect investment properties, former homes, foreign residents and returning Australians.

Working remotely overseas doesn't automatically mean you cease Australian tax residency. Learn how Australian tax residency is generally determined and the issues to consider before relocating.

Australia doesn’t have inheritance tax — but once you introduce overseas estates or non-resident beneficiaries, the tax outcome can change significantly. The key issue isn’t the inheritance itself. It’s who is taxed, when, and under what structure. 1. Receiving an Inheritance from Overseas (As an Australian Tax Resident) Starting point: - The inheritance itself is not taxable in Australia - No gift or estate duty applies The critical issue: who pays the tax? If this were an A

Is your SMSF at risk while you're living abroad? Learn the critical rules regarding Central Management and Control, the 2-year temporary absence rule, and the Active Member test. We break down the tax implications of non-residency and provide strategic solutions like Enduring Powers of Attorney to keep your fund compliant.