Global Site Selector:
Search:    
Deloitte. Australia

 

General tax information

Below is some useful Australian tax information which relates to your international assignment.

Applies to all assignees

Australian tax compliance timeline
Australian tax summaries - tax rates and key compliance dates
Double Tax Agreement (DTA) summaries
Common rental deductions
Pre-departure issues
Record keeping requirements
Australian Taxation Office (ATO) website link: www.ato.gov.au

Applies to foreign nationals working in Australia

Australian taxation of foreign nationals - booklet of main Australian tax issues
Capital Gains Tax (CGT) treatment flowchart
Australian tax treatment of remuneration items
Living Away from Home (LAFH) additional food rates
Department of Immigration & Multicultural & Indigenous Affairs (DIMIA) website link: www.dimia.gov.au

Applies to Australian nationals working overseas

Australian nationals working overseas - booklet of main Australian tax issues
Capital Gains Tax (CGT) treatment flowchart
NSW Land Tax
Victorian Land Tax


The following forms require the Adobe Acrobat reader.

Australian tax compliance timeline

A timeline of the key events (and corresponding dates) in respect of the Australian tax return compliance process - download document

Australian tax summaries

DTA summaries

A reference guide of countries with which Australia has entered double taxation treaties, together with the source country limits applicable to dividends, interest and royalties - download guide

Common rental deductions

A list of deductions that you can claim against your rental income, including an outline of the main rental property depreciation assets - download document

Pre-departure issues

An outline of some of the main (non-tax related) issues that you will need to consider prior to departure on your international assignment - download document

Record keeping requirements

An outline of the evidentiary requirements that must be fulfilled in order to support employment related deductions claimed in your income tax return - download document

Australian taxation of foreign nationals - booklet of main Australian tax issues

An introduction for non-tax experts to the important tax considerations involved in relocating to Australia - download document

CGT treatment flowchart - inbounds

An outline of the potential CGT issues that may arise as a result of your assignment in Australia - download document

Australian tax treatment of remuneration items

Comparison of the benefits available to individuals who have changed their usual place of residence with the benefits available to individuals who are living away from home - download document

LAFH additional food rates

The current i.e. year ended 31 March 2005 additional food rates which apply to individuals that qualify for LAFH status - download document

Australian nationals working overseas - booklet of main Australian tax issues

an introduction for non-tax experts to the important tax considerations in relocating overseas, providing an overview of the issues to be considered in preparing for, and during the course of, an overseas assignment - download document

CGT treatment flowchart - outbounds

an outline of the potential CGT issues that may arise as a result of your overseas assignment - download document

NSW Land Tax

  • an outline of NSW Land Tax issues, including liability thereto, current rates and possible exemptions (brochure from the NSW Office of State Revenue) - download document
  • a summary of what you need to know about NSW land tax for 2003 (factsheet from the NSW Office of State Revenue) - download document

Victorian Land Tax

  • an outline of Victorian Land Tax issues, including liability thereto, current rates and possible exemptions - download document

 
 
     

Copyright ©2004 by Deloitte Touche Tohmatsu. All rights reserved.
Deloitte Touche Tohmatsu is a Swiss Verein (association), and, as such, neither Deloitte Touche Tohmatsu nor any of its member firms has any liability for each other's acts or omissions. Each of the member firms is a separate and independent legal entity operating under the names "Deloitte," "Deloitte & Touche," "Deloitte Touche Tohmatsu," or other related names. The services described herein are provided by the member firms and not by the Deloitte Touche Tohmatsu Verein. Not all services are provided by all member firms.