How ODIN Tax Onboards a New Australian Expat Client: The End-to-End Process From First Enquiry to Lodged Return

For most Australian expats, the first call to a tax agent is overdue and slightly stressful. You are not sure whether you even need to lodge, whether your tax residency status has been correctly determined, or how many years of returns might be sitting unfiled. ODIN Tax has designed an onboarding process specifically around that reality, walking every new client from an initial enquiry through to a lodged, compliant return without requiring them to fly home or become experts in Australian tax law themselves. Here is exactly how that process works, step by step.

Disclaimer: This article contains general information only and does not constitute personal tax advice. Tax obligations vary based on individual circumstances, residency status, and the financial year in question. Please consult a Registered Australian Tax Agent for advice specific to your situation.

What Happens on the First Call With ODIN Tax?

The first contact is a structured discovery session, not a sales call. Before any engagement letter is signed or fee is quoted, ODIN Tax’s team runs through a set of diagnostic questions that are designed to map the client’s situation accurately from the outset. This is where the practice’s specialist focus becomes immediately visible, because the questions asked are not the generic ones a suburban accounting firm would ask.

The key areas covered in the initial enquiry stage include:

• When did you leave Australia, and where have you been tax resident since?
• Do you hold Australian property? If so, when was it acquired and what is the current market value?
• Have you lodged Australian tax returns since departing? If not, how many years are outstanding?
• Do you have a HECS/HELP debt that may be accruing compulsory repayment obligations as a non-resident?
• Are you currently earning Australian-sourced income, including rental income, dividends, or trust distributions?
• Do you receive foreign employment income that may be relevant to a double tax agreement Australia claim?

The answers to these questions determine which services are actually needed and in what sequence. A client who left Australia three years ago, owns a negatively geared rental property, and has lodged every year faces an entirely different workflow to someone who left twelve years ago, has never filed, and is considering selling their Australian home.

How Is Tax Residency Status Determined Before Anything Else?

Residency is always resolved before any return is prepared, because every other rule in Australian tax law flows from it. Getting this wrong is the single most costly mistake generalist accountants make with expat clients, and it is the area where ODIN Tax’s specialist focus delivers the clearest differentiation.

Australia applies four tests under the Australian tax residency test framework (2024-25 financial year) ^[1]:

The ATO finalised its position on these tests in TR 2023/1 ^[1], and proposed legislative changes to the residency framework remain an active area of policy development that ODIN Tax tracks closely for its clients ^[2]. The residency outcome dictates whether a client files as a resident or non-resident, which in turn determines the applicable tax rates, access to the tax-free threshold, and crucially, whether the 50% CGT discount is available.

How Does ODIN Tax Handle Overdue Returns and Penalty Risk?

Building on the residency determination, the next step for clients with unfiled years is a compliance gap assessment. This is done before a single return is prepared, because lodging out-of-sequence without an ATO engagement strategy can sometimes increase exposure rather than reduce it.

The assessment covers:

• How many income years are outstanding and which ones carry genuine tax liability versus nil-return obligations.
• Whether the client’s profile may qualify for the ATO’s voluntary disclosure framework, which can reduce or eliminate failure-to-lodge penalties.
• The likely order of lodgment, because earlier years must typically be filed before later ones to avoid compounding interest calculations.

ODIN Tax prepares overdue returns across multiple years simultaneously where needed, coordinating with the ATO on the client’s behalf. Clients are not left to manage ATO correspondence themselves.

What Happens When Property and CGT Are Involved?

A significant proportion of ODIN Tax’s clients own Australian property, and property creates the most technically complex part of the return. Non-residents who sell Australian real property do not qualify for the 50% CGT discount that resident taxpayers access (2024-25 financial year). They are also subject to foreign resident CGT withholding (FRCGW), where the purchaser withholds a percentage of the sale price and remits it directly to the ATO ^[1].

For clients with rental properties that have not yet been sold, the focus shifts to negative gearing positions and ensuring rental income is reported correctly across the relevant income years. Where the property was purchased or structured with an ODIN Mortgage broker as part of the broader ODIN Group service, the tax treatment is built into the plan from acquisition, not applied retrospectively.

For those living in countries with which Australia has a tax treaty, the relevant double tax agreement Australia provisions are reviewed to determine whether foreign taxes paid can be offset against the Australian liability via the Foreign Income Tax Offset mechanism.

What Does the Return Preparation and Lodgment Stage Look Like?

Once residency is confirmed, compliance gaps are assessed, and CGT or property positions are mapped, the return preparation phase begins. Clients receive a clear document checklist tailored to their specific situation rather than a generic request for “all your financials.” The process is managed remotely; no in-person meetings are required, which is the practical reality of serving clients across 40+ countries seeking tax services from Hong Kong to Dubai to New York.

Returns are prepared, reviewed by a senior team member, and presented to the client for approval before lodgment. The client sees what is being filed and why, with plain-English explanations of any significant positions taken. After lodgment, clients receive a copy of the filed return and a summary of any ATO payment obligations or refund timing.

Frequently Asked Questions

Do I need to lodge a non-resident tax return in Australia if I have no Australian income?

Not always, but the obligation depends on your residency status and income sources during the year. Even with no Australian income, some clients have lodgment obligations if they were Australian tax residents for part of the year. This is assessed individually during onboarding.

Can ODIN Tax help if I have not filed for many years?

Yes. Overdue lodgment across multiple years is one of the most common situations ODIN Tax handles. The team assesses penalty exposure first and works through a structured voluntary disclosure approach where appropriate.

What is foreign resident CGT withholding and does it affect me?

Foreign resident CGT withholding is a mechanism where a purchaser of Australian real property held by a foreign resident withholds a portion of the purchase price and pays it directly to the ATO ^[1]. Whether it applies to you depends on your residency status at the time of sale.

How does a double tax agreement with Australia affect my tax return?

If you live in a country with a tax treaty with Australia, the treaty may allocate taxing rights over certain income types and allow you to claim a Foreign Income Tax Offset for taxes already paid overseas. ODIN Tax applies DTA provisions across 40+ treaty countries.

Do I need to be in Australia to use ODIN Tax?

No. The entire process is handled remotely. ODIN Tax is headquartered in Hong Kong and serves clients across more than 40 countries. Tax services for Australian expats are delivered fully online.

Is ODIN Tax advice personalised to my situation?

All formal advice is provided through a regulated engagement with a Registered Australian Tax Agent, not through generic published content. What clients receive is a tax position specific to their circumstances, prepared by a specialist team.

What happens after my return is lodged?

Clients receive a copy of the filed return, a summary of ATO outcomes, and for those who want it, a forward-looking review of what the next year’s obligations are likely to look like, particularly relevant for clients with ongoing Australian property or income.

References

1. Australian Expat Note – ATO Finalises Tax Residency Ruling (atlaswealth.com)
2. New Australian Tax Residency Tests (www.exfin.com)