Last reviewed: 1 November 2026
Quick answer
When a member of a business family in Myanmar moves to Australia, the visa is only part of the picture. Once that person becomes an Australian tax resident, Australia may tax their worldwide income, and their interests in overseas companies and trusts can have Australian tax consequences. The best time to review how the family’s assets are held is before the move, not after.
Tax residency is not the same as permanent residency
Australian tax residency depends on the facts, such as where a person lives, how long they stay and their connections with Australia. Someone can become a tax resident on a temporary visa, and a permanent resident who lives overseas may not be one. The Australian Taxation Office publishes guidance on the residency tests.
Worldwide income and overseas structures
Australian tax residents are generally taxed on income from anywhere in the world. Australia also has rules that can attribute income of some overseas companies and trusts to Australian residents who control or benefit from them. Families with businesses in Myanmar, Singapore or Thailand should therefore look at how shares, distributions, loans and family arrangements will be treated once a family member is resident here. Some temporary visa holders receive concessions, which makes the type of visa relevant too.
Gifts and loans from the family
Parents often help a child buy a home or start a business in Australia. Whether the money is a gift, a loan or an investment matters for tax, for the child’s relationship property if they later separate, and for the parents’ estate planning. A short written record made at the time can prevent disputes years later.
Property and assets before arrival
Decisions about buying Australian property, whose name it is in and how it is funded are easier to make before anyone becomes a resident. The same applies to selling or restructuring overseas assets. Our guide on buying property from Myanmar covers the foreign buyer rules.
Visas, wills and powers of attorney
Our immigration team, which includes two Accredited Specialists in Immigration Law, reviews visa options as part of the plan. We also prepare Australian wills and enduring powers of attorney, so that someone can act in Australia if a family member becomes ill or dies.
Working with your accountants
Tax planning for a cross-border family must be coordinated. We work with the family’s accountants in Australia and overseas so that the legal documents and the tax advice match.
Frequently asked questions
Does getting a visa make me an Australian tax resident?
Not by itself. Tax residency depends on the facts, and it can begin on a temporary visa.
Will Australia tax our family business in Myanmar?
It depends on the structure and who controls and benefits from it. Some overseas income can be attributed to Australian residents, so advice is needed before the move.
Should parents’ gifts to children be documented?
Yes. Recording whether money is a gift, loan or investment helps with tax, family law and estate planning.
Can you advise on Myanmar tax?
No. We advise on Australian law and work with your Myanmar and other overseas advisers.
How we help
Chua Tan Associates has practised in Melbourne since 1990 and advises Myanmar and Sino-Burmese families on Australian legal matters. We are a second-generation family firm, and we understand how family businesses in South-East Asia hold and pass on wealth. We work by video and alongside your lawyers, accountants and private bankers in Myanmar, Singapore and Thailand. We help with:
- a pre-move review of Australian legal issues for the family;
- visa options, reviewed by our immigration team;
- documenting family gifts and loans;
- Australian wills and enduring powers of attorney.
The first step is a paid 30-minute consultation by video or in Melbourne. Contact us to book.
This article is general information only and is not legal, tax or financial advice. Do not rely on it for your own situation: the law and practice change, and the right answer depends on your facts. Points about Myanmar law, Myanmar tax and foreign exchange rules are a general overview only; obtain advice from a Myanmar lawyer or tax adviser for matters in Myanmar.
Official sources
More guides for Myanmar and Sino-Burmese families
Related reading
Chua Tan Associates acts for families and their professional advisers on Australian legal matters with a cross-border dimension, working alongside lawyers overseas. To arrange a confidential consultation, please contact our Melbourne office on +61 3 9602 3988 or submit an enquiry. Advice is available in English, Mandarin and Cantonese.
Justin Chua (蔡智勋), lawyer and mediator, Chua Tan Associates, Melbourne. General information only, not legal advice.
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