Applying Australian residency, source, treaty, foreign investment and multinational rules for 2026–27.

Course overview

This professional development material provides a structured approach to Australian tax residency, source, treaty, foreign investment and multinational compliance issues for 2026–27. It is designed for accountants, tax practitioners, business advisers and other professionals who must identify the correct tax scope, evidence and reporting obligations for cross-border circumstances.

Course objectives

Apply a consistent framework to individual and company residency, source and treaty questions.
Distinguish the tax treatment of Australian residents, foreign residents, temporary residents and working holiday makers.
Assess residency transitions, overseas employment, foreign investment and property-settlement obligations.
Apply transfer pricing, thin capitalisation, multinational reporting and foreign currency controls.
Maintain evidence, calculations, calendars and review procedures suitable for professional practice.

Learning Outcomes

You should be able to determine the Australian tax scope arising from an individual or entity’s residency status.
You should be able to apply the individual residency tests, temporary resident rules, working holiday maker rates and relevant treaty considerations.
You should be able to identify source, residency-entry and residency-exit consequences and assemble the supporting evidence.
You should be able to assess company residency, foreign residential property controls, withholding and vacancy fee obligations.
You should be able to map transfer pricing, debt deduction, multinational reporting, currency translation and annual review requirements.

CPD/CPE compliance mapping

The following mapping identifies the principal professional competency areas supported by the material. It does not determine the mandatory requirements or classification applied by a particular member body, employer or regulator. CPD/CPE compliance mapping

Body or framework	Relevant competency area	Mapped outcomes	Evidence of completion	Suggested classification
CPA Australia	Taxation, international tax, risk, governance and professional skills.	Residency, source, treaties, property, transfer pricing, debt and multinational reporting.	Completion record, quiz result and retained professional notes.	Technical and professional development.
Chartered Accountants Australia and New Zealand	Tax, risk, international business, client analysis and practice capability.	Cross-border analysis, evidence, calculations, governance and compliance controls.	Completion record, quiz result and reflective application to client work.	Technical competence.
Institute of Public Accountants	Taxation, accounting, international dealings, compliance and public practice.	Residency and treaty analysis, property controls, documentation and annual review.	Completion record, quiz result and practice workpaper.	Structured CPE.
Tax Practitioners Board	Australian taxation law and tax-practice issues involving cross-border circumstances.	Tax scope, foreign income, withholding, records, schedules and lodgement-related decisions.	Course completion certificate and assessment result.	Relevant tax practitioner CPE.