Oceania expat tax guides

Understand Australia expat taxes, the four residency tests, the bright-line reform still not legislated, and the deemed disposal on ceasing residence.

The FJD 30,000 tax-free threshold, the 20% basic top rate, untaxed dividends and the exemption for expatriates on contracts under three years.

Understand New Zealand expat taxes, the four-year transitional resident exemption, why remote earnings are excluded, and the 7 July filing deadline.

Understand Papua New Guinea expat taxes, why there is no capital gains tax, the Small Business Tax at 2% of turnover, and the six-month residence test.

Why both residents and non-residents are taxed only on local income, the absence of capital gains tax, and the personal exemption.