Foreign and worldwide income

Check if you need to declare foreign income and pay tax, the tax you pay depends on your residency for tax purposes.

Australian resident foreign and worldwide income
As an Australian resident, you must declare any foreign income you earn on your Australian tax return.

Foreign and temporary resident income
Income you need to declare and pay tax on if you are in Australia as a foreign or temporary resident.

Tax exempt income from foreign employment
Employment income from certain types of international work may be exempt from Australian tax.

Your tax residency
If you come to Australia or go overseas, you can work out your residency for tax purposes using the residency tests.