Those working in Australia must pay income tax. Before beginning employment, you need a Tax File Number (TFN) which can be applied for on line (www.ato.gov.au) at the Australian government taxation website. A valid passport is required for application. In addition to tax purposes, the TFN is used for dealing with other government agencies and investment bodies, such as opening a bank account.

Non-residents are taxed at a higher rate and are not entitled to a tax-free threshold. However, non-residents are also entitled to the Living Away from Home Allowance (LAFHA), a tax benefit provided by the government for those living away from their usual residence for work purposes. LAFHA is available to those with a 457 visa who have a job before arriving in Australia and intend to return to the UK at the end of the working period. "This means you get huge tax relief and actually end up paying fairly minimal tax depending on the amount of rent you pay, as this is how they calculate your individual allowance," says Wheeldon.

Those who get a job after arriving in Australia can use the website mentioned in the top box (www.ato.gov.au) to calculate their tax. Employers automatically deduct tax from salary every pay period

Once in Australia, you may opt for the services of a relocation agency, which some companies may pay for. The agencies help find temporary as well as permanent housing, schools and may provide additional relocation assistance.

Julie Hanley of the Australian company Relocation Specialists says: "It is rare that people see the value in the service unless the company is paying."

The most common needs her firm helps with are school and house searches. For the latter, the company books private appointments at properties and accompanies the client for the viewing. "Sydney is currently experiencing a rental crisis and so what we do is take away the 'Saturday open for inspection' by taking the client during the week. Sometimes this enables the client to find a property prior to going on the open market," she explains. "Saturday viewings are very difficult as there are always a large number of applicants for one property, particularly in the lower price range."





Emily Wheeldon, divisional manager for Beaumont Consulting in Sydney