The U.S. taxes its citizens and residents on worldwide income wherever they live, and it classifies Australian

Non-willful taxpayers with Australian-side gaps can usually catch up through the IRS streamlined procedures: three years of

The U.S.-Australia treaty allocates taxing rights and caps withholding, but a saving clause lets the U.S. tax

Becoming or ceasing to be a U.S. person happens on a specific date, and everything is measured

Structures that are routine in Australia, family trusts, bucket companies, unit trusts, SMSFs, Pty Ltds, and managed

Owning 10 percent or more of an Australian Pty Ltd can make you a U.S. shareholder of

An Australian family trust is almost always a foreign trust for U.S. purposes, and the deed’s labels

Selling or refinancing an Australian home can create two separate U.S. computations: a capital gain on the