Tax, super and retirement
Leaving Australia for tax, the Australia–Argentina tax treaty, super, the Age Pension and HELP debt.
- Argentina tax residency for foreigners arriving from AustraliaARCA treats a foreign national as an Argentine income-tax resident after obtaining permanent residence or spending 12 months under temporary residence authorisations. Its six-month rule relates to personal deductions.
- Australia–Argentina double tax agreement explainedAustralia and Argentina have an income-tax treaty in force since 30 December 1999. It allocates taxing rights and limits some source-country withholding; it is not a social-security or Medicare agreement.
- Australian Age Pension in Argentina: the 26-week ruleAn Australian Age Pension already in payment may continue indefinitely in Argentina, but its rate may fall after 26 weeks overseas if you have fewer than 35 years of qualifying Australian residence. Argentina has no Australian social-security agreement, so you cannot make a first claim while living there.
- Australian superannuation when moving to ArgentinaMoving to Argentina does not release an Australian citizen’s preserved super: the departing Australia payment excludes citizens. An SMSF needs Australian central management and control and must pass a separate active-member test.
- Australian tax residency when moving to ArgentinaMoving to Argentina does not automatically end Australian tax residency. The ATO applies four tests, and a change partway through the Australian income year can affect your tax-free threshold and capital gains.
- HECS debt when living overseas: what Australians must doIf you expect to live overseas for 183 days or more in any 12 months, tell the ATO within seven days of leaving Australia. HELP repayments can still apply to your worldwide income.