Chipmunk
Coach
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Pretty complicated but I’m fairly certain that he’d declare himself a non-resident and his income averaging will continue for 3 years after leaving at non resident tax rates. Slightly more tax but still he’s way better off with French income plus at end of day I don’t reckon he was taking tax into account when he decided to leave
Interesting if he never returns to Australia, which being a citizen of another country he doesn't have to, whether he'd be obligated to pay his tax debt.