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It seems to me that Totaro may or may not be a resident for tax purposes. Many posters assume that he will be, but that may not be the case. The ATO likes to keep its fingers in people's pockets for as long as they can. Many years ago, when I came back from living overseas, I had to prove to...

Working out if you are a resident for tax purposes: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/ From that I'd be guessing Totaro will be regarded as a resident. That's not too bad. With an investment property here losses can be offset...