Leaving Australia - lodging your tax return

Are you eligible to lodge an early tax return?

We accept early lodgment of tax returns for individuals before the end of the income year only in certain circumstances. We will accept your tax return before the end of the income year if you are either:

• a foreign resident for tax purposes and you
• are leaving Australia permanently
• will no longer derive Australian-sourced income (other than interest, dividend and royalty income)
  or
• an Australian resident for tax purposes and you
• are leaving Australia
• are ceasing to be an Australian resident for tax purposes
• will no longer derive Australian-sourced income (other than interest, dividend and royalty income).

Generally, most travellers from overseas are holiday makers and do not qualify as Australian residents for tax purposes.

If you are unsure whether or not you will continue to be an Australian resident for tax purposes, read Residency - what you need to know.

If you are not leaving Australia permanently, or will receive Australian sourced income (other than interest, dividends and royalties) after leaving Australia, you should lodge your tax return during the normal lodgment period (1 July to 31 October).

Sections within Are you eligible to lodge an early tax return?

• What can you lodge?