Alan Collett

https://immi.homeaffairs.gov.au/visas/getting-a-visa/visa-processing-times/family-visa-processing-priorities/parent-visas-queue-release-dates See here. Specifically:

Do you lose your queue date when apply for the contribution aged parent visa 864. => Yes, you do. You only retain your application lodgement date if you withdraw a non Contributory Parent visa application when submitting a Contributory Parent visa application. Ministerial Direction 103 refers. Best regards.

I'm sure Andrew at Vista does - maybe liaise with him? Best regards.

That's right. 100% of a pension (= recurring payments) is taxed solely in Australia under Article 17 of the UK-Aus tax treaty. To be distinguished from the taxation of lump sums from a UK pension fund. Best regards.

CGT discount of up to 50% available when computing the capital gain in Australia. If you claim the 50% CGT discount you can only claim 50% of the UK tax paid as a Foreign Income Tax Offset on your Aus tax return. Best regards.

https://www.gov.uk/guidance/claim-a-tax-refund-when-youve-flexibly-accessed-all-of-your-pension-p53z Tax repayment claim form for the excess tax deducted on the pension lump sum. If you need help please feel able to contact me at the bdhtax.com email address below. Best regards.

Unfortunately not correct. Lump sum = taxable in the UK with the benefit of the personal allowance. Tax repayment claim available for the excess tax deducted under PAYE following the application of the emergency PAYE Coding by the pension scheme administrators. In Australia only the Applicable Fund Earnings are taxable (growth in the value of the fund since becoming a tax resident of Australia). Foreign Income Tax Offset available for the UK tax paid. Best regards.

Not with lump sum payments ... Best regards.

Hi Bill. Does anybody know if its possible to get a calculation done and ask HMRC if its been done correctly before formally submitting it ? => A nice thought, but is not an option. Best regards.

Sorry - what's your tax residency status in the UK? If you're not a resident of the UK the Aus income is not taxable in the UK. If you're a dual resident of the UK and Australia you'll need to decide where you are Treaty resident (see Article 4). and then see Article 14 to ascertain how your employment income should properly be taxed. If you need help - email me at my bdhtax.com email address shown below. Best regards.

https://www.gm-parent-visas.com/parent-visas-the-number-of-visas-granted-to-date/?fbclid=IwAR1IUPKxUp95DNSVTwnn4tT3EAG6Sm1wQgOkKPC1SWiMd6FxbuqzuJKR7NI We have details of the number of parent visas granted in the current program year through to 29 Feb 2024. This indicates that there are still some 2,500 available visa grants available to Contributory Parent visa applicants for the year to 30 June 2024. Best regards.

... unless the taxpayer is living in Australia as the holder of most types of temporary residency visa - eg subclass 870, or on a BV awaiting a decision on an 804 or 864 visa application. Best regards.

We'll be happy to send a no obligation fee quote to you for giving you a tax opinion as to strategy in respect of drawing your super monies. If of interest please feel able to ping an email to me at my bdh Tax email address. Best regards.

Foreign Service Relief in the UK might work to your advantage. We'll be happy to review this and to report to you. See the bdh Tax email address below. Best regards.

Work out the tax based on just your Aus salary. Work out the tax based on Aus salary plus contracting income. I use www.taxcalc.com.au for this sort of exercise. You might use the extra income to make a personal super contribution? Best regards.