After busy careers overseas, Australian expats are returning home in increasing numbers. Before booking a flight home, it’s important to understand the Australian tax treatment for funds that will be withdrawn from overseas superannuation and retirement accounts.
Even if you’re based offshore, you might still be an Australian tax resident if you maintain ties here — and it often comes down to intention.
The decision in Kirtlan and Commissioner of Taxation (Taxation) [2025] ARTA 539 provides a rare example of a taxpayer proving the Commissioner’s evasion opinion should not have been formed.
The tests for tax residency in Australia can be complicated, and getting it wrong can be costly. In this article, we set out the most common mistakes to watch out for.
