Introduction to International Tax: Outbound Issues

Get a high level overview of international tax issues relating to Australian clients who are investing overseas.

In this session, we cover:

• Residency Issues for individuals leaving Australia

  • Departing Australia Superannuation Payment (DASP)

• Foreign Income Exemptions

  • Foreign Employment

  • Branch Profits

  • Division 768 of ITAA97

• CGT and non-residents

  • Taxable Australian Property (TAP) (s 855-15)

• CGT Rules on ceasing residency

  • CGT event I1

  • Main residence and non-residents

• Superannuation Issues

• Foreign Exchange Gains and Losses

• Foreign Hybrid Rules (Hybrid Mismatch)

• Transfer Pricing

• CFCs and Transferor Trust Rules

Date recorded: 18 December 2024