Can I gift $100,000 to my son in Australia?

Could you please clarify for me, is it possible to gift a sum of $100,000 to my son who resides in Australia? I'm not entirely sure about the tax implications or any potential restrictions that might apply in this situation. Would this gift be taxed in either country? Are there any special requirements or forms I need to fill out to ensure the transaction is compliant with all relevant regulations? Additionally, is there a limit to how much money I can gift to my son without attracting any additional taxes or fees? Thank you for your assistance in clarifying this matter.