#ATO Tax Code
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The Cost of Leaving: Geoarbitrage, ATO Tax Shoals, and the Australian Middle-Class Exodus
Surging rents and high cash rates are pushing Australian middle-class professionals to seek geoarbitrage in Southeast Asia. Yet relocating physical presence is not a tax sanctuary: the ATO's CGT Event I1 deemed disposal, dual-residency traps, and superannuation gaps represent formidable financial liabilities that demand rigorous sovereign planning.