{"id":19074,"date":"2026-10-21T15:52:36","date_gmt":"2026-10-21T04:52:36","guid":{"rendered":"https:\/\/chuatan.com.au\/moving-mainland-china-to-australia-tax-clearance\/"},"modified":"2026-10-21T15:52:36","modified_gmt":"2026-10-21T04:52:36","slug":"moving-mainland-china-to-australia-tax-clearance","status":"publish","type":"post","link":"https:\/\/chuatan.com.au\/en\/moving-mainland-china-to-australia-tax-clearance\/","title":{"rendered":"Moving From Mainland China to Australia: Tax Clearance, Timing and What to Do Before You Arrive"},"content":{"rendered":"<div class=\"ct-article\" data-no-translation>\n<p>Moving from mainland China to Australia involves two tax systems at once. Under mainland China&#8217;s Individual Income Tax (IIT) Law, a person who cancels their Chinese household registration (hukou) because they are settling abroad must first file with the local tax bureau and settle their tax. On the Australian side, the date you become an Australian tax resident largely sets the cost base of your overseas assets and the point from which your worldwide income is taxed in Australia. Much of the useful planning has to happen before you arrive.<\/p>\n<p>This article explains how the two systems interact, what to deal with before departure and in the first year here, and where coordinated advice is needed.<\/p>\n\n<h2>Tax clearance when cancelling hukou on emigration<\/h2>\n<p>Article 13 of the IIT Law, as amended in 2018 and in force from 1 January 2019, requires a taxpayer who cancels their Chinese household registration because of emigration to complete a tax filing and tax clearance (\u7a0e\u6b3e\u6e05\u7b97) before the cancellation. The State Taxation Administration (STA) set out the procedure in its Announcement 2018 No. 62 on self-filing, and that part of the announcement remains in force.<\/p>\n<h3>What clearance involves in practice<\/h3>\n<p>The filing is made to the tax bureau where the hukou is registered, before the application to cancel the hukou is made. In general terms, the person must:<\/p>\n<ul>\n<li>complete the annual reconciliation (\u6c47\u7b97\u6e05\u7f34) of comprehensive income (such as wages and service fees) for the year of cancellation, and for the previous year if it has not yet been done;<\/li>\n<li>complete the reconciliation of business income for that year, if there is any;<\/li>\n<li>report the tax position for interest, dividends, rent, gains on property transfers and incidental income received in that year;<\/li>\n<li>pay any unpaid or underpaid tax, including any instalment arrangements not yet completed; and<\/li>\n<li>lodge the supporting forms for any special additional deductions claimed.<\/li>\n<\/ul>\n<p>The obligation is tied to cancelling the hukou, not to obtaining an Australian visa. Many people who move to Australia keep their hukou for some years, for example while holding a permanent visa, and cancel it only when they become Australian citizens, because mainland China does not recognise dual nationality. Local practice on when cancellation is required, and on what documents the public security bureau and tax bureau ask for, varies between localities and changes over time. Anyone planning to cancel a hukou should confirm the current requirements with the local tax bureau, or through a mainland China tax adviser, before starting.<\/p>\n<p>The clearance is also an opportunity. It requires you to look at the whole of your mainland China tax position, including overseas income that should have been reported while you were a PRC tax resident.<\/p>\n\n<h2>Timing: when PRC residence ends and Australian residence begins<\/h2>\n<p>The two countries use different tests, so residence does not end in one place on the day it begins in the other.<\/p>\n<h3>Mainland China<\/h3>\n<p>An individual is a PRC tax resident if they have a domicile (\u4f4f\u6240) in mainland China, or have no domicile but stay there for 183 days or more in a tax year (the calendar year). Domicile is defined in the implementation regulations as habitual residence in mainland China because of household registration, family or economic ties. A person who has moved to Australia but keeps a hukou, a home, a spouse or a business in mainland China may therefore still be treated as domiciled there, and taxable on worldwide income, even after leaving. PRC tax residents must report foreign income, generally between 1 March and 30 June of the following year, with a credit for foreign tax paid within limits.<\/p>\n<h3>Australia<\/h3>\n<p>Australian residence is determined under the ordinary &#8220;resides&#8221; test and the statutory tests (domicile, the 183-day test and a superannuation test for certain government employees). Reform of the individual residency rules has been proposed but, at the time of writing, the existing tests still apply. A person who arrives intending to live here is usually a resident from arrival. The year of arrival is generally a part-year of residence. Our article on <a href=\"\/en\/australian-tax-residency-arriving-from-asia\/\">becoming an Australian tax resident<\/a> explains the tests in more detail.<\/p>\n<h3>Overlap, gap and the tax treaty<\/h3>\n<p>The more common risk is overlap: a period in which mainland China treats you as domiciled (because the hukou, family or business remains) while Australia treats you as resident from arrival. Where a person is resident in both countries under their domestic laws, the Australia\u2013China tax treaty (the 1988 Agreement for the Avoidance of Double Taxation and its protocols) provides a tie-breaker. Under this treaty the person is treated as resident only in the country where a permanent home is available to them; if they have a permanent home in both or in neither, they are treated as resident in the country with which their personal and economic relations are closer. This treaty test is shorter than the model used in many other treaties.<\/p>\n<p>The tie-breaker allocates taxing rights under the treaty; it does not remove filing obligations. Keep records of when your home, family and economic interests moved.<\/p>\n\n<h2>Settling PRC tax before departure<\/h2>\n<p>The hukou clearance rules do not generally impose tax on unrealised gains, so most PRC tax arises when assets are actually sold or income is received. In some situations it is sensible to deal with this before leaving:<\/p>\n<ul>\n<li><strong>Unreported overseas income.<\/strong> Since early 2025 the STA and local tax bureaus have publicly reminded residents to report overseas income, including gains on foreign shares, using information received under the Common Reporting Standard (CRS). In January 2026 the STA asked residents to self-check overseas income for 2022 to 2024. Bureaus describe a five-step approach: a reminder, a request to correct, an interview, a formal investigation and public disclosure. Unpaid tax also attracts a late-payment surcharge of 0.05% per day under the Tax Collection Administration Law. Voluntary correction before departure, and before any hukou cancellation, is generally the better course.<\/li>\n<li><strong>Planned sales.<\/strong> If a mainland property or shareholding will be sold in any event, a PRC tax adviser can say whether the PRC tax result differs depending on whether the sale happens before or after you leave, and an Australian accountant can confirm the Australian position. Selling after you become an Australian resident usually means both countries have a claim, with Australia generally allowing a foreign income tax offset (FITO) for PRC tax paid on the same gain.<\/li>\n<li><strong>Trusts set up before the move.<\/strong> In July 2026 the Ministry of Finance and the STA issued rules on the IIT treatment of offshore trusts set up by PRC residents, including tax on assets transferred into a trust. Anyone considering a trust as part of a move should read our article on <a href=\"\/en\/china-offshore-trust-tax-rules-australia\/\">China&#8217;s new offshore trust tax rules<\/a> and take mainland advice first.<\/li>\n<\/ul>\n\n<h2>Assets left in mainland China after the move<\/h2>\n<p>Most families keep something in mainland China: a flat, shares, a stake in a family company, or bank deposits. After the move, both countries may tax income and gains from those assets.<\/p>\n<table>\n<thead><tr><th>Asset<\/th><th>Mainland China (general position)<\/th><th>Australia (if you are an Australian resident, not a temporary resident)<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>Residential or commercial property<\/td><td>Rent and sale gains are PRC-source income and remain taxable in mainland China, whatever your residence.<\/td><td>Rent is assessable; net foreign rental losses can generally be deducted. A sale is a CGT event, using the market value at the date you became resident as the cost base. FITO generally available for PRC tax paid.<\/td><\/tr>\n<tr><td>Listed shares and funds<\/td><td>Treatment depends on the type of security and your residence; dividends paid by PRC companies are generally subject to PRC tax, with treaty limits.<\/td><td>Dividends and gains are assessable; FITO for PRC tax paid within limits.<\/td><\/tr>\n<tr><td>Interest in a private company or business<\/td><td>Dividends and gains on transfer of equity are generally taxable in mainland China.<\/td><td>Dividends and gains are assessable. If Australian residents control the company, the controlled foreign company (CFC) rules may attribute certain passive income before it is paid out.<\/td><\/tr>\n<tr><td>Bank accounts<\/td><td>Interest on deposits is PRC-source income.<\/td><td>Interest is assessable. Currency movements on foreign-currency balances can also have tax consequences.<\/td><\/tr>\n<\/tbody>\n<\/table>\n<p>Moving money out of mainland China is a separate question from tax. Individuals have an annual foreign exchange purchase quota of US$50,000, and larger transfers, such as property sale proceeds or an inheritance, usually require supporting documents (for example sale contracts, tax payment certificates or inheritance notarial documents). Bank practices vary. In Australia, gifts and inheritances are generally not income, but banks and AUSTRAC reporting processes may ask for evidence of where funds came from, and a loan from family should be documented as a loan.<\/p>\n\n<h2>Arrival planning on the Australian side<\/h2>\n<h3>Cost base reset on becoming a resident<\/h3>\n<p>Under section 855-45 of the <em>Income Tax Assessment Act 1997<\/em>, when an individual becomes an Australian resident, CGT assets they already own (other than taxable Australian property, such as Australian real estate, and assets acquired before 20 September 1985) are treated as acquired at their market value at that time. In practical terms, only growth after the date of residence is taxed in Australia when a mainland flat or shareholding is later sold. This makes a reliable valuation at the arrival date important: a property valuation report, broker statements showing share prices on that date, and, for private companies, a valuation or at least the company&#8217;s accounts.<\/p>\n<h3>Temporary residents<\/h3>\n<p>A person is a &#8220;temporary resident&#8221; for tax purposes if they hold a temporary visa, are not an Australian resident within the meaning of the <em>Social Security Act 1991<\/em> (broadly, an Australian citizen or permanent visa holder living here), and their spouse is not such a resident either. Temporary residents are generally exempt from Australian tax on most foreign income (other than employment income for work done while a temporary resident) and are taxed on capital gains only on taxable Australian property. The market value reset does not apply while a person is a temporary resident; it generally applies when they stop being one, for example on grant of a permanent visa, so valuations may be needed at that later date instead. A temporary visa holder whose spouse is an Australian citizen or permanent resident does not qualify.<\/p>\n<h3>Foreign companies and trusts<\/h3>\n<p>Australia has attribution rules that can tax residents on income of foreign entities before it is distributed: the CFC rules for foreign companies controlled by Australian residents, and the transferor trust rules for people who have transferred property or services to a non-resident trust. Distributions from foreign trusts to Australian residents can also be taxed, sometimes with an interest charge on accumulated income. Our article on <a href=\"\/en\/foreign-trusts-companies-australian-residents-tax\/\">foreign trusts and offshore companies<\/a> explains these rules.<\/p>\n<h3>CRS self-certifications<\/h3>\n<p>Australia, mainland China and Hong Kong SAR all take part in CRS. Financial institutions ask account holders to certify their tax residence and taxpayer identification numbers, and report the account holder&#8217;s name, address, TIN, jurisdictions of residence, account balance, and interest, dividends, gross proceeds and other income to the tax authority of each jurisdiction of residence. When you become an Australian resident, you should update your self-certifications with mainland banks and brokers, and complete Australian self-certifications accurately. A certification that does not match your actual position is itself a compliance problem.<\/p>\n\n<h2>Wills for assets in mainland China and Australia<\/h2>\n<p>A move is a good time to review succession. Under mainland China&#8217;s law on foreign-related civil relations, succession to immovable property is generally governed by the law of the place where the property is situated, and a Will made overseas may face practical hurdles before a mainland notary or property registry. Many families use a separate Will for mainland assets alongside an Australian Will, drafted so that one does not revoke the other. Our article on <a href=\"\/en\/asian-family-wealth-multiple-jurisdictions\/\">structuring wealth across several countries<\/a> discusses how these documents fit together.<\/p>\n\n<h2>Common mistakes<\/h2>\n<ul>\n<li>Assuming that leaving mainland China ends PRC tax residence while the hukou, home or family remains there.<\/li>\n<li>Cancelling a hukou on becoming an Australian citizen without first completing the tax clearance.<\/li>\n<li>Arriving without valuations of mainland property and shares at the date of becoming resident.<\/li>\n<li>Assuming temporary resident status applies when the spouse is an Australian citizen or permanent resident.<\/li>\n<li>Leaving outdated CRS self-certifications with mainland banks.<\/li>\n<li>Setting up a trust or holding company shortly before the move without advice in both countries.<\/li>\n<\/ul>\n\n<h2>Pre-move checklist<\/h2>\n<p>Consider a typical situation: a family plans to move to Melbourne, with a flat in Shanghai, a shareholding in a family company and bank deposits in mainland China and Hong Kong. A timeline might look like this.<\/p>\n<table>\n<thead><tr><th>When<\/th><th>Steps<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>6\u201312 months before the move<\/td><td>Review PRC filings for recent years, including overseas income; correct any gaps. Decide with advisers in both countries whether any assets should be sold before departure. Review existing or proposed trusts and holding companies. Collect cost records for all assets. Confirm the visa type and whether temporary resident status will apply.<\/td><\/tr>\n<tr><td>At departure<\/td><td>Record the departure date and where the family home and spouse will be. Obtain valuations of mainland property, shares and business interests as close as possible to the date Australian residence starts. If the hukou is being cancelled, complete the tax filing and clearance first. Document the source of funds being transferred.<\/td><\/tr>\n<tr><td>First year in Australia<\/td><td>Obtain a tax file number and lodge a part-year resident return. Report foreign income and claim FITO where PRC tax is paid. Update CRS self-certifications. Make or update Australian and mainland Wills and enduring powers of attorney. Diarise PRC filing dates if PRC residence may continue.<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n<h2>Cross-border points<\/h2>\n<p>Families often also hold assets in Hong Kong SAR, Singapore or Malaysia. Each has its own rules on residence, and documents such as sale contracts, company records and notarial certificates from mainland China or Hong Kong may need translation or certification before an Australian bank, accountant or court will rely on them. The answer for any family depends on its facts, and tax advice from a mainland China tax adviser and an Australian accountant should be obtained, ideally working together.<\/p>\n\n<h2>How we can assist<\/h2>\n<p>We advise on the Australian legal side of a move: Wills and enduring powers of attorney, trusts and family structures, property and succession, and the documents needed to move assets. We work alongside tax advisers in Australia, mainland China and Hong Kong so that the steps in each country are taken in the right order.<\/p>\n\n<h2>Related reading<\/h2>\n<ul class=\"ct-related\"><li><a href=\"\/en\/before-australian-tax-residency-trusts-wills\/\">Before Becoming an Australian Tax Resident: Trusts, Wills and Timing for Hong Kong and Mainland Chinese Families<\/a><\/li><li><a href=\"\/en\/inheritance-from-overseas-australia-tax\/\">Inheritance From Overseas: Australian Tax and Moving the Money<\/a><\/li><li><a href=\"\/en\/foreign-owners-australian-property-tax\/\">Foreign Owners of Australian Property: Duty Surcharges, Land Tax, FIRB and Capital Gains<\/a><\/li><li><a href=\"\/en\/leaving-australia-capital-gains-tax-cgt-event-i1\/\">Leaving Australia: Capital Gains Tax and CGT Event I1 Explained<\/a><\/li><li><a href=\"\/en\/china-tax-resident-living-in-australia-dual-residence\/\">Living in Australia but Still a China Tax Resident? Dual Residence and the Australia\u2013China Tax Treaty<\/a><\/li><li><a href=\"\/en\/crs-mainland-china-overseas-income-checks-australia\/\">CRS and Mainland China&#8217;s Overseas Income Checks: What Families in Australia Should Know<\/a><\/li><li><a href=\"\/en\/mainland-china-income-property-australian-tax\/\">Income and Property in Mainland China While Living in Australia: Rent, Sale Proceeds and Double Tax Relief<\/a><\/li><\/ul>\n<p><em>Chua Tan Associates acts for families and their professional advisers on Australian legal matters with a cross-border dimension, working alongside tax advisers in Australia, mainland China and Hong Kong. To arrange a confidential consultation, please contact our Melbourne office on +61 3 9602 3988 or submit an <a href=\"#ct-enquiry\">enquiry<\/a>. Advice is available in English, Mandarin and Cantonese.<\/em><\/p>\n<p class=\"ct-byline\"><em><a href=\"\/en\/justin-chua\/\">Justin Chua<\/a> (\u8521\u667a\u52cb), lawyer and mediator, Chua Tan Associates, Melbourne. General information only, not legal or tax advice.<\/em><\/p>\n<\/div>\n\n\n<div id=\"ct-enquiry\" class=\"ct-eq\" data-no-translation>\r\n<style>.ct-eq{background:#f4f1ea;border:1px solid #e3ddd0;border-radius:10px;padding:22px 24px;margin:32px 0;font-size:16px;line-height:1.6}.ct-eq h2,.ct-eq h3{margin:0 0 6px}.ct-eq p{margin:0 0 12px}.ct-eq form{display:grid;grid-template-columns:1fr 1fr;gap:12px}.ct-eq label{display:block;font-size:14px;font-weight:600;margin-bottom:4px}.ct-eq input,.ct-eq select,.ct-eq textarea{width:100%;box-sizing:border-box;padding:10px 12px;border:1px solid #cfc6b4;border-radius:6px;font-size:16px;background:#fff}.ct-eq .full{grid-column:1\/-1}.ct-eq button{background:#8a6a3b;color:#fff;border:0;border-radius:6px;padding:12px 22px;font-size:16px;cursor:pointer}.ct-eq .hp{position:absolute;left:-9999px}.ct-eq small{color:#5f5a50}.ct-eq .ok{background:#e7f3e8;border-left:4px solid #3c8d40;padding:12px 16px}.ct-eq .bad{background:#fbeaea;border-left:4px solid #b03a2e;padding:12px 16px}.ct-eq .ct-direct{display:flex;flex-wrap:wrap;gap:10px;margin-top:14px}.ct-eq .ct-direct a,.ct-eq .ct-direct button{background:#fff;color:#2b2b2b;border:1px solid #cfc6b4;padding:9px 14px;border-radius:6px;text-decoration:none;font-size:15px}@media(max-width:640px){.ct-eq form{grid-template-columns:1fr}}<\/style>\r\n<h3>Tell us about the estate<\/h3>\r\n<p>A short message is enough. We reply in English, Mandarin or Cantonese, and quote fees in writing before any work starts.<\/p>\r\n<form method=\"post\" action=\"https:\/\/chuatan.com.au\/wp-admin\/admin-post.php\">\r\n<input type=\"hidden\" name=\"action\" value=\"ct_estate_enquiry\">\r\n<input type=\"hidden\" name=\"ct_ts\" value=\"1792583407\">\r\n<input type=\"hidden\" name=\"ct_lang\" value=\"en\">\r\n<input type=\"hidden\" name=\"ct_page\" value=\"https:\/\/chuatan.com.au\/en\/moving-mainland-china-to-australia-tax-clearance\/\">\r\n<div class=\"hp\" aria-hidden=\"true\"><label>Website<input type=\"text\" name=\"ct_website\" tabindex=\"-1\" autocomplete=\"off\"><\/label><\/div>\r\n<div><label for=\"ct_name\">Your name *<\/label><input id=\"ct_name\" name=\"ct_name\" required maxlength=\"120\"><\/div>\r\n<div><label for=\"ct_email\">Email<\/label><input id=\"ct_email\" name=\"ct_email\" type=\"email\" maxlength=\"160\"><\/div>\r\n<div><label for=\"ct_phone\">Phone, WeChat or WhatsApp<\/label><input id=\"ct_phone\" name=\"ct_phone\" maxlength=\"80\"><\/div>\r\n<div><label for=\"ct_language\">Preferred language<\/label><select id=\"ct_language\" name=\"ct_language\"><option>English<\/option><option>Mandarin<\/option><option>Cantonese<\/option><\/select><\/div>\r\n<div><label for=\"ct_type\">What do you need help with?<\/label><select id=\"ct_type\" name=\"ct_type\"><option value=\"\">Please choose<\/option><option>Someone has died and there is a Will<\/option><option>Someone has died and there is no Will<\/option><option>Someone has died and I am not sure if there is a Will<\/option><option>Making or updating a Will or estate plan<\/option><option>Executor or trustee question<\/option><option>A dispute about an estate<\/option><option>Other<\/option><\/select><\/div>\r\n<div><label for=\"ct_state\">Where are the assets?<\/label><select id=\"ct_state\" name=\"ct_state\"><option value=\"\">Please choose<\/option><option>Victoria<\/option><option>New South Wales<\/option><option>Queensland<\/option><option>Western Australia<\/option><option>South Australia<\/option><option>Tasmania<\/option><option>ACT<\/option><option>Northern Territory<\/option><option>More than one state<\/option><option>Overseas as well<\/option><option>Not sure<\/option><\/select><\/div>\r\n<div class=\"full\"><label for=\"ct_time\">Best time to contact you (optional)<\/label><input id=\"ct_time\" name=\"ct_time\" maxlength=\"120\"><\/div>\r\n<div class=\"full\"><label for=\"ct_msg\">Brief details (optional)<\/label><textarea id=\"ct_msg\" name=\"ct_msg\" rows=\"4\" maxlength=\"3000\"><\/textarea><\/div>\r\n<div class=\"full\"><button type=\"submit\">Send enquiry<\/button><br><small>We use your details only to respond to your enquiry. Sending this form does not create a lawyer\u2013client relationship. <a href=\"\/privacy-policy\/\">Privacy<\/a><\/small><\/div>\r\n<\/form>\r\n<div class=\"ct-direct\"><strong style=\"width:100%\">Or contact us directly<\/strong>\r\n<a href=\"tel:+61396023988\">Call +61 3 9602 3988<\/a>\r\n<a href=\"mailto:chuatan@tpg.com.au\">chuatan@tpg.com.au<\/a>\r\n<a href=\"https:\/\/wa.me\/61490369102\" target=\"_blank\" rel=\"noopener\">WhatsApp +61 490 369 102<\/a>\r\n<button type=\"button\" class=\"ct-wechat\" data-msg=\"WeChat ID copied\">WeChat: chuatan262<\/button>\r\n<\/div>\r\n<\/div>\r\n\t\n\n<div class=\"ct-guides\" data-no-translation><style>.ct-guides{margin:28px 0}.ct-guides ul{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:10px;list-style:none;padding:0;margin:10px 0 0}.ct-guides li{margin:0}.ct-guides a{display:block;padding:12px 14px;border:1px solid #e3ddd0;border-radius:6px;text-decoration:none;background:#fff;height:100%}<\/style><h3>Estate guides<\/h3><ul><li><a href=\"\/en\/do-i-need-probate\/\">Do I need probate? 2-minute check<\/a><\/li><li><a href=\"\/en\/what-to-do-when-someone-dies\/\">What to do when someone dies: 30-day checklist<\/a><\/li><li><a href=\"\/en\/letters-of-administration-victoria\/\">No Will? Letters of administration and who inherits<\/a><\/li><li><a href=\"\/en\/estate-planning-victoria\/\">Estate planning: Will, power of attorney, medical decisions<\/a><\/li><li><a href=\"\/en\/testamentary-trusts\/\">Testamentary trusts<\/a><\/li><li><a href=\"\/en\/superannuation-and-your-will\/\">Superannuation and your Will<\/a><\/li><li><a href=\"\/en\/executor-disputes\/\">Executor problems and disputes<\/a><\/li><li><a href=\"\/en\/professional-executor-trustee\/\">Professional executor &amp; trustee services<\/a><\/li><li><a href=\"\/en\/%E5%AE%A2%E6%88%B7%E8%AF%84%E4%BB%B7\/\">Client reviews<\/a><\/li><\/ul><\/div>","protected":false},"excerpt":{"rendered":"<p>Moving from mainland China to Australia involves two ta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_meta-robots-noindex":"","_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[787516595],"tags":[],"class_list":["post-19074","post","type-post","status-publish","format-standard","hentry","category-cross-border-families"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.2 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Moving From China to Australia: Tax Clearance and Timing | Chua Tan Associates<\/title>\n<meta name=\"description\" content=\"Moving from mainland China to Australia? 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