Guide to students and tax

International students

Generally, if you're an overseas student enrolled at an Australian institution in a course that is more than six months long, we regard you as an Australian resident for tax purposes. You pay tax on your earnings at the same rate as other residents.

If you're an eligible temporary resident working in Australia, your employer has to make super guarantee contributions for you. You may be paid your super money once you have left Australia. This is called a departing Australia superannuation payment (DASP).

Our Tax in Australia - what you need to know audio visual presentation provides basic information about tax and superannuation in 16 languages including English, Arabic, Mandarin, Korean, Thai, Hindi, Japanese and Vietnamese. It includes segments about getting a tax file number, starting employment and completing a tax return.

Residency, tax rates and the tax-free threshold

If you are enrolled to study in Australia in a course that lasts for six months or more, you are generally regarded as a resident for tax purposes and you must pay tax on your earnings at the standard rate for residents.

You will need a work visa to be allowed to work in Australia.

If you are regarded as a resident for tax purposes, you must declare income you have earned from anywhere in the world in your tax return. You can also claim the benefits of the Australian tax system, such as:

• the tax-free threshold
• tax offsets
• generally lower tax rates than a non-resident.

If you are not in Australia for the full year you will only be entitled to a percentage of the tax-free threshold.

For more information, see Working holidaymakers and international students. We have two tools to help you to work out whether or not you are a resident of Australia for tax purposes: Are you a resident? if you have recently arrived in Australia Determination of residency status - leaving Australia if you have recently left.

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Departing Australia superannuation payment

If you're a temporary resident working in Australia, your employer has to make super guarantee contributions for you if you're eligible. You may be paid your super money once you have left Australia. This is called a departing Australia superannuation payment (DASP).

You can apply for a DASP if all of the following apply:

• you visited on a temporary visa (excluding visa subclasses 405 and 410)
• your visa ceased to be in effect
• you have left Australia.

This payment is not available to Australian or New Zealand citizens, or permanent residents. If you claim your super payment, you may still be able to return to Australia on another visa.

You can apply for the DASP: online using the Temporary residents online application by downloading and completing the form Applying for a departing Australia superannuation payment. For more information, see Superannuation information for temporary residents departing Australia.

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