| Working overseas - what you need to know |
| What you need to know about the way tax applies in Australia if you are working overseas or thinking about doing so. |
| Exempt foreign employment income |
| If you are an Australian resident working overseas, this will help you to work out whether or not your income is exempt from income tax in Australia. |
| Foreign employment income and section 23AG - employees |
| Frequently asked questions relating to changes to 23AG for employees. |
| Leaving Australia - what you need to know |
| There are things you need to do to get your tax affairs in order if you are leaving Australia. |
| Application for Certificate of Payment |
| Use this application if you are requesting a certificate for payment for a payee who is a foreign resident and needs proof that they have paid Australian tax. NAT 6408. |
| Applying a Foreign Income Tax Offset against Medicare levy, Medicare levy surcharge and flood levy |
| Explains how the foreign income tax offset can be applied against your Medicare and flood levy liabilities and how you can have your assessment amended from the 2008-09 income year onwards. |
| Are you a resident? |
| This tool will help you find out if you are an Australian resident for tax purposes, if you have recently arrived in Australia. |
| Attributed foreign income |
| How tax applies to income you are deemed to have received, from your interests or involvement in foreign entities or foreign trusts. |
| Australia - US teacher exchange programs |
| Information for teachers working in the US and American teachers working in Australia. |
| Australia/United States Joint Space and Defence Projects |
| Explains how income connected with joint space and defence projects may qualify for special tax treatment. |
| Capital gains in Australia |
| The way capital gains tax applies to foreign residents has recently changed. If you are a foreign resident and you made a capital gain before 12 December 2006 on disposal of an asset that had the necessary connection with Australia, the gain is generally taxed. |
| Capital gains made by trusts |
| If you are entitled to a share in a capital gain made by a trust, you need to know how to declare the amounts on your income tax return. The term 'trust' includes managed funds such as property and share trusts. |
| Capital gains tax (CGT) and going overseas |
| Information about tax consequences of going overseas, including changes to the CGT laws. |
| Certificates of residency or status |
| This document provides information regarding which countries Australia has a tax treaty with, information on lodging a tax relief form and information on requesting a certificate of residency or status. |
| CGT on foreign residents, temporary residents and changing residency |
| Information about CGT consequences on becoming or ceasing to be a resident, and on foreign residents and temporary residents. |
| Converting foreign income to Australian dollars |
| All foreign income, deductions and foreign tax paid must be converted to Australian dollars for tax purposes. |
| Copies of documents - applicants outside Australia |
| This fact sheet provides information on the identification documents required for ABN/TFN/GST applicants who are applying from outside Australia. |
| Determination of residency status - leaving Australia |
| Use this tool to establish your status if you have been living in Australia, and have recently left Australia, or intend to leave Australia soon. Residency status for tax purposes determines your liability to pay Australian personal tax on your income. |
| Employee superannuation guarantee (SG) calculator tool |
| The employee superannuation guarantee (SG) calculator tool is designed to help you determine whether you are eligible for SG contributions, and whether your employer is paying the correct amount. |
| Exempt foreign employment income - how it affects your tax |
| Details the effects of your exempt foreign earnings on the rate of tax applied to your assessable Australian income. |
| Extension of due date for certain payments of non-resident withholding tax |
| Information on the deferral of payment due date for certain payments of withholding tax payable by certain individual non-residents. |
| Foreign employment income and section 23AG - employers |
| Frequently asked questions relating to foreign employment income and 23AG for employers. |
| Foreign exchange rates |
| List of daily, monthly and annual foreign exchange rates. Updated to include daily and monthly rates for April 2013. |
| Foreign income exemption for temporary residents - introduction |
| Information for temporary residents in relation to exempt foreign income. |
| Foreign income of Australian residents - what you need to know |
| How tax applies to foreign income Australian residents receive. |
| Foreign income return form guide 2011-12 |
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840. |
| Foreign income while working on an approved overseas project |
| Certain foreign income received while working on an approved overseas project will be exempt from Australian tax. |
| Foreign investment funds guide 2008-09 |
| If you have an interest in a foreign investment fund or foreign life policy, this guide explains how foreign investment funds legislation affects you. NAT 2130-6.2009. |
| Foreign resident PAYG withholding - individual entities |
| Educational material in relation to the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers. |
| Foreign resident withholding (FRW) - who it affects |
| Foreign resident withholding requires payers to withhold on payments made to foreign residents for particular types of activities which are listed in regulations to the Taxation Administration Act 1953. |
| Foreign residents - lodging an Australian tax return |
| Foreign residents pay tax differently from residents. This document will explain some of those differences and help you complete your tax return. |
| Guide to foreign income tax offset rules 2011-12 |
| If you are an Australian resident and have paid foreign tax on income you received from outside Australia, this guide will help you claim a foreign income tax offset. NAT 72923. |
| How to apply for a tax file number (TFN) - individuals |
| Explains how you can apply for a TFN if you intend to earn money in Australia. |
| How to complete L1 in your 2012 tax return if you have prior year foreign losses |
| Instructions to help you complete item L1 on your tax return if you had foreign losses in the 1998-99 to 2007-08 income years which you have not claimed as a deduction. |
| Individual income tax rates |
| Shows the percentage of tax payable for each income bracket, for individual Australian taxpayers, for the financial years 2011-12 and 2012-13. |
| International tax agreements |
| How to find useful information about international tax agreements from our 'International tax agreements' home page. |
| Investing in Australia - what you need to know |
| Explains how to treat income from passive investments in Australia such as securities and rental properties, as well as interest and royalties. |
| Investing in Australian property |
| Links to other publications to help you work out whether income tax, capital gains tax, and goods and services tax applies to your Australian property investments. |
| Investing in overseas property |
| How tax applies to income you receive from your overseas property. |
| Investing overseas - what you need to know |
| How tax applies to foreign income you receive, or you are deemed to receive, from passive investments such as securities and rental properties, as well as interest and royalties. |
| Leaving Australia - lodging your tax return |
| If you are leaving Australia before the end of the financial year, find out whether or not you can lodge your return early. |
| Overseas travel and the Medicare levy surcharge |
| If you cancel your private health insurance while travelling overseas, you may be liable for the Medicare levy surcharge. |
| Pacific Seasonal Workers Pilot Scheme - guide for employees |
| Information for Pacific seasonal workers who are engaged in Pacific Seasonal Workers Pilot Scheme in Australia |
| PAYG foreign resident withholding variation 2013 |
| This application form should be used by foreign resident payees to reduce their pay as you go (PAYG) withholding rate for the year ending 30 June 2013. |
| PAYG withholding from interest, dividends and royalties paid to non-residents |
| Information about when and how much to withhold from interest, dividends, and royalities you pay to non-residents of Australia. |
| Proof of identity - for individuals and businesses resident outside Australia |
| You must provide certain documentation as evidence that you are carrying on the enterprise for which you are seeking GST registration. You may also be required to provide evidence of your identity. Information about what you must provide, and when you are required to provide it. |
| Residency - the 183 day test |
| The 183 day test is one of the statutory tests used to determine if you are a resident of Australia for tax purposes. |
| Residency - the domicile test |
| The domicile test is one of the statutory tests used to determine if you are a resident of Australia for tax purposes. |
| Residency - the resides test |
| The resides test is the primary test for determining if you are a resident of Australia for tax purposes. |
| Residency - the superannuation test |
| The superannuation test is one of the statutory tests used to determine if you are a resident of Australia for tax purposes. |
| Residency - what you need to know |
| Information to help you work out whether or not you are an Australian resident for tax purposes. |
| Some examples of Australian residents and foreign residents |
| These examples may help you determine whether you are a resident of Australia for income tax purposes. |
| Superannuation information for temporary residents departing Australia |
| Explains what superannuation is and how eligible temporary residents can claim their departing Australia superannuation payment. |
| Supplements paid under the Australian Staffing Assistance Scheme (ASAS) |
| Information relating to supplements available under the ASAS. |
| Tax file number - application or enquiry for individuals living outside Australia |
| Information for individuals living outside Australia about how to apply for a tax file number (NAT 2628). |
| Tax in Australia Getting started with tax - a case study |
| Fact sheet for new arrivals |
| Tax on Australian income for foreign residents |
| What you need to know about how tax applies to your Australian income. |
| Tax smart investing: what Australians investing in overseas property need to know |
| Tips to help you be a tax-smart overseas property investor. (NAT 14233-06.2010) |
| Tax treatment of transfers from foreign super funds |
| This information sets out the Australian tax treatment of a transfer from a foreign super fund. You may be subject to other obligations in the foreign country. |
| Tax withheld calculator |
| If you are an employer or another withholding payer, the TWC helps you work out the tax you need to withhold from payments you make to employees and other workers. |
| Taxation of trust net income - non resident beneficiaries: General overview of the changes |
| This fact sheet provides a general outline of the new measure that ensures trust distributions to non-resident trustees are taxed in the same way as distributions to other non-resident beneficiaries. It outlines what the changes are and why they were made. |
| Taxation of trust net income following assessment of trustee under subesction 98(4) |
| If a trustee is assessed in respect of a non-resident trustee beneficiary's share of the net income of the trust, there are special rules that apply to the assessment of the trustee beneficiary and any subsequent trustee beneficiary in the chain of trusts. There are also rules about how the ultimate individual or company beneficiaries are assessed. This fact sheet explains those rules by reference to an example. |
| Temporary residents online application |
| Temporary residents can request a refund of their superannuation money held in Australia by submitting an application online. |
| Tourist refund scheme (TRS) |
| The TRS may enable you to claim a refund, subject to certain conditions, of the goods and services tax (GST) and wine equalisation tax (WET) that you pay on goods you buy in Australia. |
| Trans-Tasman Imputation: How to claim Australian franking credits attached to New Zealand dividends |
| Information to help you complete questions about New Zealand dividends in tax returns and refund of franking credits forms. (NAT 10851-06.2004) |
| What are foreign earnings? |
| Explanation of what is foreign earnings. |
| What is foreign service? |
| Information about what is foreign service. |
| Working in Australia |
| What you need to know about how tax and super applies to income you earn in Australia. |
| Working in Australia - what you need to know |
| How Australian tax applies to income you earn in Australia as a resident or a non-resident. |
| Working overseas as a member of the Australian Defence Forces or the Australian Federal Police |
| Outlines the special provisions which may apply to members of the Australian Defence Forces and the Australian Federal Police working in overseas locations. |