| 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. |
| 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 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. |
| Doing business in Australia - what you need to know |
| What you need to know about the way tax applies to income you receive from conducting business activities in Australia. |
| Doing business overseas - what you need to know |
| Outlines your tax obligations in Australia if you are an Australian resident doing business overseas. |
| Employing people in Australia |
| Outlines withholding requirements on payments to foreign residents. |
| 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. |
| Exporting goods or services overseas - what you need to know |
| How tax applies in Australia to exports of goods and services. |
| 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 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 completing Schedule 25A |
| These instructions will help you decide whether you are required to lodge Schedule 25A, and if so, will help you to complete it. |
| Guide to completing Schedule 25A 2011 |
| These instructions will help you decide whether you are required to lodge Schedule 25A 2011, and if so, will help you to complete it. |
| 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. |
| International dealings schedule 2012 |
| For use by companies, trusts and partnerships to assist with completion of 2012 tax returns.This replaces Schedule 25A and Thin capitalisation schedule and instructions. NAT 73345-6.2012 |
| International dealings schedule instructions 2012 |
| For use by companies, trusts and partnerships to assist with the completion of 2012 tax returns. This replaces Schedule 25A, Thin capitalisation schedule and IDS financial services. |
| International tax agreements |
| How to find useful information about international tax agreements from our 'International tax agreements' home page. |
| International transfer pricing - a simplified approach to documentation and risk assessment for small to medium businesses |
| This guide explains the ATO's transfer pricing risk review process for small to medium businesses under the simplified approach to compliance outlined in chapter 6 of Taxation Ruling TR 98/11. |
| International transfer pricing - advance pricing arrangements |
| Explains how businesses can use an advance pricing arrangement with us to agree on how they will apply the arm's length principle in future years. |
| International transfer pricing - applying the arm's length principle |
| Explains how businesses can apply the arm's length principle in their international dealings with related parties. |
| International transfer pricing - introduction to concepts and risk assessment |
| Explains the basic concepts underlying international transfer pricing and when a business may face a transfer pricing review or audit. |
| International transfer pricing - marketing intangibles |
| Examples to show how the ATO will determine an appropriate reward for marketing activities performed by an enterprise using trade marks or trade names it doesn't own. |
| 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. |
| 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. |
| Making payments to foreign residents |
| Outlines withholding requirements on payments to foreign residents. |
| New withholding arrangements for managed fund distributions to foreign residents |
| New withholding arrangements for managed fund distributions to foreign residents. |
| Nostro accounts - changes to interest withholding tax |
| Legislation passed on 4 March 2003 exempts interest withholding tax (IWT) on nostro accounts held by Australian financial institutions with foreign banks. |
| 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 Association of Tax Administrators (PATA) transfer pricing documents |
| This document provides links and guidance in relation to establishment of the Pacific Association of Tax Administrators (PATA), Bilateral Advance Pricing Arrangement (BAPA) and Mutual Agreement Procedures (MAP). |
| 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, dividend and royalty payments paid to non-residents - annual report |
| Instructions and sample form for reporting payments of interest and unfranked dividends paid to non-residents that are not reported on an annual investment income report (AIIR), and royalties paid to non-residents. NAT 7187. |
| 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. |
| PAYG withholding where ABN not quoted - annual report |
| You should complete this form when reporting amounts that are withheld from a supplier that does not quote their Australian business number (ABN). You are required to complete details of each payee from which you have withheld amounts. |
| 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. |
| Providing services in Australia - what you need to know |
| What you need to know about providing services in Australia. |
| 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. |
| Residency requirements for companies and trusts |
| This document gives an explanation of what different criteria companies and trusts must meet to be considered Australian residents. |
| Selling goods into Australia |
| Outlines your Australian tax obligations if you import goods into Australia with or without having a physical presence here. It distinguishes between cases where your country has a tax treaty with Australia and where it does not. |
| 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 Laws Amendment (Cross-Border Transfer Pricing) Act No. 1 (2012) 'Sub-Division 815-A' - Frequently asked questions |
| The guidance FAQs help confirm that the internationally consistent transfer pricing rules contained in Australia's tax treaties and incorporated into Australia's domestic law provide assessment authority to enable the Commissioner to make treaty related transfer pricing adjustments. |
| Tax on Australian income for foreign residents |
| What you need to know about how tax applies to your Australian income. |
| 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. |
| Thin capitalisation |
| Provides an overview of thin capitalisation and links to more information on the topic. |
| 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. |
| Transfer pricing |
| Explains that when considering the application of Division 13, you should also consider the associated enterprises article of any relevant tax treaties. |
| Trans-Tasman imputation - election form |
| This form allows a New Zealand company to choose that the Australian imputation system is to apply to the company |
| Trans-Tasman imputation - information for New Zealand companies |
| Trans-Tasman imputation - information for New Zealand companies |
| Trans-Tasman imputation - revocation form |
| This form allows a New Zealand company that has made a NZ franking choice, to revoke the choice. |
| What are foreign earnings? |
| Explanation of what is foreign earnings. |
| What is foreign service? |
| Information about what is foreign service. |
| Withholding from payments to foreign residents for casino gaming junket activities |
| Explains your PAYG withholding obligations as a casino operator when you make payments to foreign residents for arranging casino gaming junket activities. |
| Withholding from payments to foreign residents for construction and related activities |
| This is a guide that covers those payments made to foreign residents for construction and related activities. (NAT 10398) |
| Withholding from payments to foreign residents for entertainment or sports activities |
| PAYG withholding arrangements for payments made to foreign residents for entertainment or sports activities |
| 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 - 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. |
| 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. |