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  • Withholding from a foreign resident

    A foreign resident is someone who is not an Australian resident for tax purposes.

    The withholding requirements for foreign resident employees are similar to those that apply to Australian workers. However, a foreign resident:

    • can't claim the tax-free threshold
    • is subject to special rates of withholding.

    It is your responsibility to check if your foreign resident worker can legally work in Australia. The Department of Home Affairs (Home Affairs) has an online verification tool that you can use to check visa conditions.

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    See also:

      Last modified: 05 Apr 2017QC 18617