Topic
Reverse migration · 역이민
- If Australia's 50% CGT discount disappears — when should a returning migrant sell?
Australia gives a 50% CGT discount on assets held over a year. The government is weighing a switch to indexation, but nothing is final. For someone returning to Korea, the rate matters less than the timing of the sale — and the key variable is Korea's '5-year rule': if you've been back under five years, gains on overseas assets are less likely to be taxed in Korea.
- Am I an Australian tax resident? — Korea, Australia, and when residency changes
Tax residency is decided by where you actually live, not your visa. Australia and Korea each have different tests, and if both treat you as a resident, Article 4 of the Korea–Australia tax treaty breaks the tie. CGT, dividend tax, super, reverse migration — every tax question starts with 'which country am I a resident of right now?'
- Moving back to Korea: what happens to your Australian super?
Australian super is money for retirement, not money you collect on the way out. Returning to Korea does not release it automatically — PRs and citizens must meet a condition of release (age and retirement). So the real question isn't whether you can withdraw, but when — your age, tax residency, the exchange rate, and your return date all change the result.
- Moving back to Korea from Australia: super, property, and the money you bring home
Moving back to Korea touches four money systems at once: your Australian superannuation, capital gains tax on any property you keep, the date you stop being an Australian tax resident, and Korea's rules on bringing money in. None of it is automatic, and the timing of each step changes the tax. Here is the map, in plain language.