✔ 最佳答案
All 3 countries share the same tax treatment - yes and no.
Yes - if the income was generated when the citizen (or qualified tax person) is considered in the country (in some cases, residing in a host country which has a tax treaty with the home country may be considered as in the country), then the income will not be excluded.
No - if the income was generated when the citizen is not considered as a resident, then the income will be excluded.
For example - a stock brokerage account.
If the person is living in Australia/Canada/New Zealand when the stock is sold and a profit has been made, capital gain tax liability will be resulted.
However, if such citizen is living in Hong Kong while the trade is made, then there will be not capital gain tax liability providing the citizen complies with the country's law in declaring residency. At the least, Canada requires citizens to declare nonresident for tax purpose.