Moving to Cambodia from Australia

If you stop being resident, assets other than taxable Australian property, such as many shares, are treated as sold at market value unless you choose to disregard this. With no treaty in force between Australia and Cambodia, there is no treaty tie-breaker for dual residence and no treaty rule limiting which country taxes your pay; Cambodia gives residents a credit for foreign tax with documents, and Australia a possible offset for Cambodian tax paid, so ask an adviser how the two fit your case.

Whether your Australian employer must keep paying super while you work from Cambodia was not checked; ask the ATO.

The loan keeps being indexed. If you cancel private hospital cover while away, you may owe the Medicare levy surcharge if your income is above the threshold. If you get Age Pension, you move to an outside-Australia rate after 26 weeks away that depends on how long you were an Australian resident between 16 and Age Pension age; with 10 years you would get 10/35ths of the usual rate in most cases.

Smartraveller says public medical facilities are generally poor and limited; private clinics are available in cities including Phnom Penh, Siem Reap, Kampot and Sihanoukville, but outside Phnom Penh and Siem Reap there are almost no facilities that can deal with emergencies; hospitals generally require cash up front, even in an emergency, and may keep your passport until you pay; and you may need evacuation, which can be very expensive. It says your travel insurance must cover all medical costs overseas, including evacuation.