Foreign employment income and section 23AG - employees

What if Australia has a tax treaty with the other country?

Australia has tax treaties with a number of other countries. These treaties (also known as double tax agreements) may affect the way we tax your foreign employment income. A tax treaty will only apply to you if you are an Australian resident or resident of the other country.

If your foreign employment income was not taxed in the other country solely because of a tax treaty (or a law giving effect to a treaty agreement), the foreign employment exemption will not apply and that income will be taxable in Australia.

For further information refer to: What are tax treaties? International tax agreements Exempt foreign employment income

Sections within Foreign employment income - general questions

• Does working overseas affect my tax?
• When will my foreign employment income be exempt?
• What types of employment qualify for exemption?
• What if I get my pay on or after 1 July 2009?
• How do I work out my 'continuous period of foreign service' if my foreign income stops being exempt?
• What if Australia has a tax treaty with the other country?
• What if I am working on an approved project?
• Does my exempt income affect my Medicare levy and surcharge?
• Is my exempt income included in the income tests?
• Does my exempt income affect my HELP repayments?
• Are my ESS benefits exempt?