Is there any way to move large sums of money between countries?...

Is there any way to move large sums of money between countries? I understand for example that I could move a million into the US from Australia without myself or the receiver paying any tax on the 'gift'. However it would not work the other way around sending money from the US to Australia, because in the US the person who makes a gift has to file a tax return. So is there any way to get around this?