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Like most developed countries, the US tax rules are broad and, in some cases, extremely complex.The purpose of the sections below is to provide a brief introduction to Australian expatriates who are intending to live and work in the US or are currently living and working in the US and intend to repatriate to Australia at some point the future.

Links to various relevant sites are provided but even so we have only covered the basics of the tax rules.In order to understand how the rules apply to your situation, you need to either (a) study the rules yourself in detail (b) ask your employer to provide you with any information they have from specialist sources within or outside the firm or (c) engage the services of a US tax or Australian tax professional in order to ensure you understand how the rules apply to you.