STRATEGISE: Moving to or leaving Australia - Taxation Considerations

Speakers

Associate Director • Cooper Partners Financial Services

Rachel is an Associate Director at Cooper Partners whose core specialisation is corporate and employer taxes, including Fringe Benefits Tax (FBT), Expatriate Taxation and Employee Share Schemes. Rachel is a specialist taxation adviser who has advised clients on taxation issues for over 27 years. She commenced her career with Arthur Andersen working in both Perth and Melbourne, then worked for Ernst & Young in corporate tax, before leading the EY Human Capital team in Perth. She has extensive experience in advising clients on employee remuneration issues including structuring employee share plans and FBT, as well as income tax, capital gains tax, international tax and cross border issues relating to residency, entity structuring and expatriate tax issues. Rachel also heads up Cooper Partners’ ATO dispute resolution prevention and she has vast experience in advising clients in relation to responding to ATO enquiries and audits, preparation of tax objections, voluntary disclosures and preparation of private binding rulings.

Watch Jemma and Rachel's video

Jemma Sanderson CFP®

Director • Cooper Partners Financial Services

Jemma Sanderson, CFP, DipFP, FSSA, CTA, TEP, is a Director of Cooper Partners Financial Services, heading up their SMSF specialist services. Jemma provides strategic advice on SMSFs, estate planning and wealth management to clients, as well as technical support and consultancy to accounting, legal and financial planning groups. Jemma has over 20 years’ experience in developing complex strategies for high net worth clients. Jemma is a sought after presenter by the professional bodies across Australia due to her expertise on superannuation, SMSFs and the taxation and superannuation implications that arise from the transfer of foreign superannuation to Australia. She is also the author of The Tax Institute’s popular publication for SMSF Advisers, the SMSF Guide, in its ninth edition. Jemma was named the SMSF Adviser of the Year at the 2019 National Women in Finance awards for the third year in a row, received the SMSF Association Chairman’s Award in February 2018 for her contribution to the industry, and received a Community Service Award from the Tax Institute for her contribution to the tax profession in September 2024.

Watch Jemma and Rachel's video

Moving to Australia or relocating overseas comes with some complex and nuanced taxation considerations, whether it is pension assets, property or other investments that individuals may hold. Whether it is a foreign resident coming to Australia, or an Australian resident moving overseas, it is important that advisers are aware of the taxation implications to then guide their clients on the areas for them to consider and enable any proactive action or strategies to be undertaken before moving. In this session, Cooper Partners’ resident specialists Jemma Sanderson and Rachel Pritchard will outline the following from a taxation and strategy planning perspective:

- When an Australian resident is departing Australia and has Australian assets
- When a non-resident is planning to move to Australia or is already onshore and might be looking to sell foreign assets
- When an Australian resident is looking at the transfer of foreign pension assets that are not “foreign superannuation fund” assets
-When an Australian resident is looking at the transfer of foreign pension assets that are “foreign superannuation fund” assets

This area is important to be proactive and in front of clients early to manage any taxation risk and implement any strategies for their best financial outcome.

Learning Outcomes
Attendees will learn about the following:
- Interpret residency tests and their impact on capital gains tax and income tax obligations for clients relocating to or from Australia.
- Evaluate the tax treatment of foreign pension assets, including the distinction between foreign superannuation funds and other pension structures.
- Assess the implications of cross-border ownership of trusts and companies, including controlled foreign company (CFC) rules and double tax agreement considerations.
- Recognise the scope and limitations of financial advisers in international tax matters, and identify when to refer clients to specialist tax professionals.

CPD: 1 hr Tax (Financial) Advice

Date & Time: Thursday, November 20, 2025 • 8:45 AM - 9:45 AM

Location: Meeting Rooms 1 - 3

Type: Session

STRATEGISE: Moving to or leaving Australia - Taxation Considerations

Speakers

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