We help individuals, families, and employers navigate the complexity of cross-border taxation.
Cross Border Employment & Personal Tax
We help individuals, families and employers navigate cross-border Australian personal tax and employment obligations. Get in touch.
Navigate cross-border complexity
At PwC Australia, our Cross Border Employment and Personal Taxes team combines deep technical expertise with practical, real-world experience to help individuals, families and employers navigate the complexity of cross-border tax matters. Whether you are relocating to or from Australia, managing offshore wealth, or employing internationally mobile workers, we are here to help you understand the implications and guide you through your obligations.
Our team works closely with family offices, high-net-worth individuals, multinational employers and their executives to manage everything from personal tax residency and foreign investment structures to employer obligations.
Cross-border employment and personal tax obligations
Individuals and families relocating to or from Australia face complex tax obligations. Australia taxes its residents on worldwide income at marginal rates up to 47%. Without proper planning, individuals risk double taxation, unexpected liabilities and complexity arising from foreign structures, and adverse treatment of offshore investments. The ATO has recently increased its focus on private family groups and offshore wealth entering Australia.
Employers with internationally mobile workers also face a web of Australian compliance obligations. Whether employees are relocating, on secondments, or undertaking business travel, employers must navigate PAYG withholding, STP reporting, FBT, Superannuation Guarantee, state payroll tax, and workers’ compensation requirements. Non-compliance can result in significant penalties and reputational risk. With increasing globalisation of workforces, we can support businesses with managing the end-to-end tax and compliance needs of their mobile employee populations, including tax equalisation, cross-border employment tax advisory, and coordination across multiple jurisdictions.
Cross border employment
Building on our deep expertise in managing cross-border employer obligations, we can also advise you in respect of your globally mobile employee populations. From employer obligations to personal tax compliance and tax equalisation, we can work with you to ensure that you remain compliant and your mobility policies are fit for purpose.
We can also assist you with managing the payroll (and shadow payroll) complexities associated with having globally mobile employees.
Business Travel and Remote Work
We work with companies that have internationally mobile or remote employees, executives and non-executive directors that have a footprint in Australia to manage the employer obligations and complexity that comes along with this. In doing so, we work with you to ensure that you are meeting all of your Australian obligations as an employer. We can also assist you with. operating an Australian shadow payroll to meet your Australian reporting requirements and obligations.
Entertainers and sports people
We have extensive experience working with inbound and outbound entertainers, professional athletes and sporting associations to help plan for and manage the Australian tax implications and employer obligations associated with performing or competing in Australia or overseas. We provide comprehensive end-to-end support, working closely with you, your organisation and the ATO to find practical solutions that navigate the complexity and ensure a seamless experience in meeting all of your cross-border tax and employer obligations.
Personal International Tax
We work with individuals and families to understand and manage their Australian cross-border tax obligations. This includes navigating tax residency, reviewing foreign trust and company structures, foreign retirement benefits, estate planning, and repatriation of wealth into or out of Australia. Whether you are arriving in or departing from Australia, we help you navigate the tax complexity that comes with doing so.
International private equity
We assist individuals and private equity managers to understand the Australian tax treatment and implications in relation to international private equity structures. This includes reviewing carried interests, co-investments and related personal or family holding vehicles. We can help you navigate residency, foreign income, timing and character of returns, and the Australian consequences of structuring, holding and realising these structures.
