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    This chapter provides information on the international dealings of Australian residents as reported on individual, company, partnership, trust and super fund tax returns. Australian residents are generally taxed on their worldwide income whereas non-residents are generally taxed only on their Australian-sourced income (and some specific amounts not dependent on source).

    The residency tests the ATO uses to determine residency status for income tax purposes are not the same as those used by other Australian agencies. These residency tests are discussed throughout this chapter.

    Overview

    For the 2009-10 income year:

    • 900,729 individuals lodged returns with foreign sourced income, a 5.7% decrease from 2008-09
    • individual foreign sourced income was $3.0 billion, a decrease of 2.6% from 2008-09
    • corporate net foreign income was $7.5 billion, a decrease of 25.4% from 2008-09
    • super funds foreign income was $7.5 billion, an increase of 39.3% from 2008-09.
     
      Last modified: 01 May 2012QC 25367