In brief
Plan departure-country obligations separately from your Indian tax, banking and immigration status. A flight date alone does not settle every obligation. This is a preparation checklist, not an individual tax determination.
Start with Australian Taxation Office: Tax residency (opens in a new tab)
Your next steps
0 of 4 steps complete · Next: Establish the change in tax residence
Establish the change in tax residence
Next stepTax residence, immigration permanent residence and temporary-resident tax treatment are different classifications. Preserve travel history, employment records, asset costs and relevant market valuations. Arrange the departure-year return and review continuing Australian income.
Review assets before selling or leaving
Ceasing residence can trigger deemed-disposal rules for relevant CGT assets; taxable Australian property and temporary-resident rules need separate treatment. Some elections preserve later Australian CGT exposure. Foreign-resident main-residence relief is restricted. Obtain an asset-specific review before choosing sale dates or elections.
Check super eligibility
The Departing Australia Superannuation Payment (DASP) is for eligible former temporary residents after departure and once their visa has ceased; withholding applies. Australian or New Zealand citizens and Australian permanent residents cannot use DASP merely because they move to India. Ordinary release conditions continue. Keep fund records and review beneficiary nominations.
Update institutions and company governance
Ask banks and brokers whether they support India-resident customers, then update address and tax-residence details. A retained Australian proprietary company needs at least one director ordinarily resident in Australia. Moving its director overseas does not close the company or end filings.
Suggested preparation sequence. Your authority may require a different order. Progress stays on this device.
Australia & India: new tax, status and return guides
What to have ready
0 of 4 preparedKeep documents in your own secure records. Tick what you have; nothing is uploaded.
Model the decision with your own figures
Prepare the dates, currencies, costs and amounts you know. Keep tax eligibility, provider access and uncertain assumptions on your adviser’s question list. The calculators show those assumptions explicitly.
For a return to India, add education, parents’ support, healthcare, partner income and locked funds to the household timeline. Bring supporting-tool figures into it only after reviewing timing, currency and overlap.
Questions to take to an adviser
- When does each country treat me as resident, and what filings remain?
- What should be reviewed before a sale, pension withdrawal or transfer?
- Which accounts, registrations and family documents need updating?
Who can help
A qualified adviser familiar with both countries, your financial institutions and the relevant immigration authority.
Check an adviser before paying or signingSources & review limits
Published by NRIdisha. Prepared with AI assistance. No individual author or qualified professional reviewer is credited for this guide.
Official sources support the statements they address. They do not certify this guide or your eligibility. Open the source and check current amendments before acting.
Income Tax Department (opens in a new tab) · Reserve Bank of India (opens in a new tab) · National Portal of India (opens in a new tab)
Tax residency; confirm the conditions for your circumstances.
Source access limit Some ATO pages restricted full automated access during this review; guidance is deliberately limited to supported points. Confirm the full rules with the ATO or an adviser.
How changing residency affects CGT; confirm the conditions for your circumstances.
Main-residence exemption for foreign residents; confirm the conditions for your circumstances.
Super when leaving Australia; confirm the conditions for your circumstances.
Company officeholders; confirm the conditions for your circumstances.
Keep this page’s title, the exact statement and the official source. Email them to support@nridisha.com. Do not include personal documents.