I'm helping my son out, he's a UK national and right now in Australia looking for freelance graphics work locally in Sydney for 6-9 months. He's also just been contacted by a film graphics company in LA about freelance work and is now wondering what the tax situation will be for himself while he is still in Australia. Obviously from the states will get paid in USD and Australian dollars in Sydney. He is wondering what the tax situation would be. Would the payments need to go into his personal bank account or another account, any advice would be greatly welcomed.