Look at the circumstances of the move

Your living arrangements, family ties, work and intentions can all matter. An open-ended relocation with an established overseas home can look different from a temporary assignment while your usual home and family remain in Australia.

Collect your employment agreement, travel dates and housing documents. The ATO’s residency guidance provides a starting point. A tax treaty may also affect the outcome if both countries consider you resident.

Map each source of income and each major asset

Australian tax residents generally report worldwide income, subject to exceptions such as the temporary resident rules. Foreign residents are generally taxed on relevant Australian-sourced income. Overseas tax already paid may be relevant to relief from double taxation.

List your salary, rent, investments and business interests. Ask specifically about the tax consequences of a residency change for those assets. A move can raise capital gains questions even when you are not planning a sale. If you have an SMSF, flag that early because managing it from overseas requires a separate review.

Keep the review open if plans change

Tell your accountant if a short assignment becomes permanent, your family joins you or you return earlier than expected. A conclusion based on the original plan may need revisiting.

Keep evidence of foreign income and tax paid, together with the exchange rates used in your Australian records. Coordinate with a tax adviser in the destination country before relying on a particular outcome. Checking both sides of the move helps you plan for filing obligations and cash payments.