I am considering a venture were I will have an account with an Australian currency broker. Periodically, I will want to have some of the profits sent to me here in the US. About $100,000 to $150,000 a year. What are the tax liabilities when I bring the funds to the US?

David:

There are no taxes per se on the transfer of funds into the U.S.

However, if you are a U.S. citizen or U.S. resident for tax purposes, your world-wide income is subject to U.S. income taxes, regardless of where the income is earned.