What changed in Australia

A foreign company you leave running as before is shielded from CFC attribution while you are a temporary resident

Moving your company

The temporary resident regime shelters your foreign income and foreign capital gains automatically

Personal income tax

Moving yourself to Australia can drag your foreign company into Australian tax residency with it

Moving your company

No wealth tax, no inheritance tax, no estate tax and no gift tax

Leaving home: exit tax and ties

Leaving Australia after becoming a full resident can trigger a deemed disposal of your whole portfolio

Leaving home: exit tax and ties

The grant of permanent residence, not your arrival, is the real tax event to plan around

Leaving home: exit tax and ties

Citizenship is reachable after 4 years, and you can keep your other passport

Permanent residency and citizenship

There is no investor visa, no golden visa and no digital nomad visa in Australia

Residency routes

Employer sponsorship works, and the income threshold has been indexed for 1 July 2026

Residency routes

Points-tested skilled migration needs no employer, but 65 points rarely gets an invitation on its own

Residency routes

Australia's crypto reporting regime starts 1 January 2027, with no implementing law yet

Crypto tax and legal status

Whether crypto on an Australian exchange still counts as foreign-source for the temporary resident exemption is unresolved

Crypto tax and legal status

The ATO has run wallet-level crypto data matching against exchanges since 2014

Crypto tax and legal status

As an active trader, your crypto profits are ordinary income with no discount at all

Crypto tax and legal status

As an investor, your crypto is taxed under ordinary CGT rules

Crypto tax and legal status

The AUD 10,000 personal use exemption almost never actually applies

Crypto tax and legal status

As a temporary resident, your foreign-held crypto gains can be disregarded entirely

Crypto tax and legal status

Crypto gains get a 50 percent discount today, but from 1 July 2027 a 30 percent floor replaces it

Crypto tax and legal status

You can claim your super back when you leave, but a single working holiday contribution taxes the whole payment at 65 percent

Pension

Your Australian employer pays 12 percent Superannuation Guarantee, even on a temporary visa

Pension

No social security agreement covers your home country, so there is no certificate of coverage route

Social security

A bilateral social security agreement covers your home country

Social security

Australia has no employee social security contributions to worry about at all

Social security

Most temporary visa holders cannot enrol in Medicare, and your passport carries no reciprocal exception

Healthcare coverage

Your passport carries Reciprocal Health Care Agreement access, but it is limited and needs enrolling in person

Healthcare coverage

No tax treaty covers your home country, so there is no Article 15 shield for Australian workdays

Personal income tax

A tax treaty can keep your foreign salary out of Australian tax entirely for a short stay

Personal income tax

Losing temporary resident status once can lock you out of it forever

Personal income tax

Non-residents pay 30 percent from the first dollar, not the old 32.5 percent

Personal income tax

Local ties or permanent accommodation can make you tax resident even under 183 days

Tax residency

183 days or more in the income year risks Australian tax residency, with a narrow escape

Tax residency

Doing your normal remote job on a visitor visa is a technical breach, and the downside is severe

Right to work

Working Holiday or Work and Holiday gives you a real right to work, with real limits

Immigration and visa

Your nationality needs a visitor visa, and the real stay period is set case by case, not fixed in law

Immigration and visa

Electronic Travel Authority covers your stay for AUD 20, up to 90 days

Immigration and visa

eVisitor covers your stay for free, up to 90 days

Immigration and visa

A simpler 183-day residency test has been proposed but is not yet law

Tax residency

Notice and redundancy protections are reasoned to follow your contract abroad, on the same unconfirmed statutory basis

Dismissal protection

Signing contracts or making management decisions abroad creates real tax exposure for your Australian employer

Permanent establishment risk

Doing your own job remotely, without contract authority, is the lower permanent establishment risk case

Permanent establishment risk

State payroll tax and fringe benefits tax exposure for your employer is flagged, not resolved

Employer compliance

Your employer's work health and safety duty of care is understood to extend to you abroad, but this is not confirmed

Employer compliance

JobSeeker builds no accrual while you work, and it effectively cannot be paid while you are overseas

Unemployment rights

The exact overseas absence window for the Disability Support Pension is not confirmed

Disability and accident coverage

The Disability Support Pension has very limited overseas portability, and there is no state disability insurance behind it

Disability and accident coverage

Your 10 days of paid personal and carer's leave travels with your contract, in principle

Sick leave

Whether Australian mandatory standards beat a foreign choice-of-law clause is not confirmed

Employment law

Fair Work Act protections are reasoned to travel with you, but the exact legal hook is unconfirmed

Employment law

Becoming a non-resident for tax purposes flips your Australian tax rates, not just your filing status

Personal income tax

If this trip turns into genuinely ceasing Australian residency, a deemed asset disposal can trigger

Personal income tax

No Australian tax treaty covers this destination, so there is no tie-breaker if both sides claim you

Personal income tax

A tax treaty covers this destination and protects you if both countries ever claim you

Personal income tax

A long stint abroad risks dual tax residency, Australia and your destination both

Tax residency

Leaving Australia to work remotely does not automatically end your Australian tax residency

Tax residency

When Medicare enrolment itself lapses after a long stint abroad is not confirmed

Healthcare coverage

The European Health Insurance Card does not apply to you, even inside the EU

Healthcare coverage

No Reciprocal Health Care Agreement covers this destination, so Medicare gives you nothing here

Healthcare coverage

Your destination has a Reciprocal Health Care Agreement with Australia, but it is limited cover

Healthcare coverage

Medicare pays for treatment in Australia, not treatment you get somewhere else

Healthcare coverage

The exact Age Pension overseas step-down figures could not be confirmed

Pension

If you are already drawing the Age Pension, it can follow you overseas, usually at a reduced rate

Pension

The Age Pension is not something that accrues, it is a residence test you have to be in Australia to claim

Pension

Your super balance keeps existing and growing no matter where you are working from

Pension

PAYG withholding keeps running through your Australian employer's payroll while you are away

Employer payroll obligations

We cannot yet confirm whether Australia has a bilateral social security agreement with your destination

Social security

As a freelancer, there is no mandatory Super Guarantee chasing your own income

Social security

Your Super Guarantee keeps building while you work temporarily for your Australian employer abroad

Social security

Australia has no state social security contributions to protect while you are abroad

Social security