Tax residency · 거주자 판정

• Korea and Australia — taxed twice on the same income? The treaty and double tax

  Korea and Australia have a tax treaty that stops the same income being taxed twice. The key is three things — your tax residency, the type of income, and the foreign tax credit. It isn't automatic, though: in most cases you report in both countries and the credit adjusts for it.

• 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.

• 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?'

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