Tax for non-residents

Are you a resident for tax purposes?

Tax residency is not the same as citizenship or your visa. The ATO uses four tests: the resides test, the domicile test, the 183-day test and the Commonwealth superannuation fund test. The resides test is the main one. Your answer decides which of your income Australia taxes.

Moving overseas

If you leave to live or work overseas, you may stay an Australian resident or become a foreign resident. It depends on your circumstances, not only on how long you are away. A change in residency can affect the income Australia taxes and the assets you still hold here.

Moving to Australia

If you come to live in Australia, the date you become a resident matters. From then, Australia can tax income you earn here and overseas, unless you are a temporary resident.

Double tax agreements

Australia has tax treaties with many countries. A treaty sets out which country can tax some types of income, and helps stop the same income being taxed twice. Treasury publishes the list of treaties.

Temporary residents

If you hold a temporary visa, you may be a temporary resident for tax purposes, whether you are otherwise a resident or a foreign resident. Temporary residents are treated differently on some income from overseas. We work out where you stand.

Employee share schemes with overseas service

If you received shares or options through an employee share scheme while you worked in more than one country, part of the benefit may relate to work done overseas. How it is taxed depends on your residency over that time and any tax treaty that applies.

Medicare levy exemption

If you were not entitled to Medicare for part of the year, you may be able to claim an exemption from the Medicare levy. You need a Medicare Entitlement Statement from Services Australia, using form MS015. We help you apply.