• Employees who work in a foreign country

    If you have Australian resident employees that are working in a foreign country you may have pay as you go (PAYG) withholding obligations.

    However, some foreign earnings are subject to exemptions. For example, some payments for foreign services that relate to certain development projects, and charitable or government activities are exempt from tax.

    Your employee should include non-exempt earnings in their income tax return as assessable income. They may also be entitled to a foreign income tax offset for amounts of foreign tax paid.

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      Last modified: 05 Apr 2017QC 22115