Double taxation · 이중과세

• Australia Has No Inheritance Tax — So Why Is There a Korean Tax? (Korea–Australia Inheritance)

  The hinge for Korea-Australia inheritance isn't 'who receives' but 'who died'. If the deceased was a Korean resident, the worldwide estate — including Australian assets — is taxed (Inheritance & Gift Tax Act Art. 3); if a non-resident, only Korean assets, but deductions shrink to a ₩200m basic. 'Just gift it early' can backfire via the 10-year add-back (Art. 13) and the deduction-cap reduction (Art. 24).

• Korea and Australia — taxed twice on the same income? The treaty and double tax

  Korea and Australia have a tax treaty that stops the same income being taxed twice. The key is three things — your tax residency, the type of income, and the foreign tax credit. It isn't automatic, though: in most cases you report in both countries and the credit adjusts for it.

• Am I an Australian tax resident? — Korea, Australia, and when residency changes

  Tax residency is decided by where you actually live, not your visa. Australia and Korea each have different tests, and if both treat you as a resident, Article 4 of the Korea–Australia tax treaty breaks the tie. CGT, dividend tax, super, reverse migration — every tax question starts with 'which country am I a resident of right now?'

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