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U.S.-Australia Tax Issues for Dual Status Taxpayers: Tax Planning and Compliance Requirements, Treaty Operations

Recording of a 90-minute premium CLE/CPE video webinar with Q&A

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Conducted on Tuesday, October 17, 2023

Recorded event now available

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This CLE/CPE webinar will provide estate planners with a comprehensive guide to tax planning challenges and opportunities for clients who have a tax presence in both the U.S. and Australia. The panel will discuss the U.S. tax law and treaty provisions that govern tax and fiduciary rules in both Australia and the United States. The webinar will focus on the U.S. tax and other consequences for Australian clients with a U.S. tax presence and U.S. taxpayers with Australian-based pensions and other assets.


The U.S. and Australia have significant economic and social ties resulting in a constant flow of cross-border business transactions and citizens migrating between the two countries. Tax counsel and advisers must navigate challenges stemming from the interpretation and enforcement of U.S. and Australia tax rules to avoid adverse tax liability from either country.

Among the most critical planning challenges is reconciling the U.S. and Australia rules governing residence and domicile. U.S. and Australia domicile rules have some differences, and even inadvertent failure to meet filing obligations due to a misapplication of domicile rules can be costly. U.S. tax advisers serving clients with a presence in the U.S. and Australia will need to understand the domicile rules to avoid costly tax and penalties.

Another critical planning element is avoiding dual taxation on income and gains. The U.S. and Australia have a comprehensive tax treaty system that addresses most dual taxation concerns, but, as in all international planning, tax advisers must understand the particular provisions to avoid an unpleasant tax bill--or maybe two.

Other areas of concern in U.S.-Australia tax planning include the treatment of passive income and tax considerations of cross-border pension ownership, contributions, and withdrawals, in light of the recent focus on U.S. taxation of Australian Superannuation funds. Hovering over all these concerns are the extensive U.S. tax reporting requirements imposed on taxpayers with U.S. filing obligations.

Listen as our experienced panel provides comprehensive and practical guidance on navigating U.S.-Australia cross-border tax planning and reporting issues.



  1. The U.S.-Australia income tax treaty overview and dual tax mitigation provisions
  2. Domicile and residency rules
  3. Passive and unearned income treatment
  4. U.S. tax reporting requirements of Australia-sourced investments
  5. U.S. tax of Australian Superannuation funds


The panel will review these and other important topics:

  • What are the tax treaty provisions for mitigating dual taxation on ownership of cross-border pass-through entities?
  • Limitation of benefits clauses and provisions in the U.S.-Australia income tax treaty
  • U.S. tax treatment of Australian Superannuation funds
  • Key risks and challenges of passive/unearned income in cross-border situations
  • U.S. reporting requirements of Australia-sourced investments


McCormick, Patrick
Patrick J. McCormick, J.D., LL.M.

Founder/Managing Partner
McCormick Tax

Mr. McCormick specializes in the areas of international taxation, tax compliance, and offshore reporting...  |  Read More

Price, Dan
Daniel N. Price

Law Offices of Daniel N.Price

Mr. Price's legal practice focuses on tax and Title 31 (Bank Secrecy Act) controversy matters with the IRS and tax...  |  Read More

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