Australia offers multiple permanent and temporary work visa streams:

• Permanent visas: Employer Nomination Scheme (subclass 186), Skilled Independent (189), Skilled Nominated (190), Regional visas (191, 887).
• Business/Investment visas: Subclass 888, 132.
• Global Talent visa: Subclass 858.
• Temporary visas: Skills in Demand (482), Temporary Graduate (485), Skilled–Recognised Graduate (476), Business Innovation & Investment (188).
• Many visas require employer sponsorship or state/territory nomination.

• Payroll tax is levied at the state/territory level, with varying thresholds and rates. Liability generally applies once annual wages exceed the local threshold.
• Income includes salaries, bonuses, allowances, non-cash benefits, equity, and certain trust income.
• Deductions can be claimed for work-related expenses such as travel, home office costs, and professional fees.
• Employer contributions include the Medicare levy and compulsory superannuation (12% of ordinary earnings in 2024–25).
• Pay frequency may be weekly, bi-monthly, or monthly.

• Contract Types: Permanent, fixed-term, or casual (with casual loading in lieu of certain benefits).
• Probation: Not mandatory; commonly 3–6 months, up to 12 months for senior roles.
• Working Hours: Capped at 38 hours/week under National Employment Standards (NES); additional hours must be reasonable.
• Overtime: 150% of base rate for first 2 hours, 200% thereafter on weekdays.
• Minimum Wage: AUD $24.10/hour or $915.90/week (from 1 July 2024).
• Notice Periods: 1 week (≤1 year service), 2 weeks (>1–3 years), 3 weeks (>3–5 years), 4 weeks (>5 years).
• Termination: Allowed for cause (misconduct, poor performance) or without cause (redundancy). Redundancy pay ranges from 4 to 16 weeks depending on service; reduced to 12 weeks after 10+ years.
• Restrictive covenants (non-compete, non-solicitation) enforceable if reasonable.

• No social security tax; residents pay a 2% Medicare levy (plus possible surcharge for high earners without private hospital cover).
• Superannuation: Employer contribution of 12% to retirement fund (2024–25).
• Annual Leave: 4 weeks (pro-rata for part-time).
• Sick Leave: 10 paid days/year (pro-rata); 2 unpaid carer’s days per occasion if paid leave exhausted.
• Long Service Leave: After 7–15 years’ service, depending on state/territory rules.
• Compassionate Leave: 2 paid days per occasion.
• Parental Leave: 12 months unpaid (with option for additional 12 months) under NES; government-funded paid leave up to 20 weeks in 2024 (increasing to 26 weeks by July 2026).‍
• Public Holidays: ~9 per year

• Tax Year: 1 July – 30 June.
• System: Progressive; residents taxed at 0%–45%, non-residents at 30%–45%.
• Tax Residency: Generally met by domicile in Australia, 183+ days’ presence, or certain public service employment. Temporary residents are exempt from tax on foreign-sourced income.
• Special Rates: Working holiday makers taxed at 15% up to AUD $45,000.
• Additional: 2% Medicare levy; surcharge for high-income earners without private hospital cover.‍
• Double Tax Treaties: Multiple in place.