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Tax exempt income from foreign employment

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

Last updated 25 April 2023

Exempt income from foreign service
Your income may be exempt from Australian tax (under section 23AG) if you're engaged in foreign service.

Working on an approved overseas project
Your foreign income may be exempt from tax (under section 23AF) if you work on an approved overseas project.

Working for certain international organisations
Income from working for certain international organisations may be exempt from tax in Australia.

Australian defence force members performing overseas duty
Reporting income for members of the ADF performing overseas duty.

Australia-United States Joint Space and Defence Projects
How employment income in connection with a joint space and defence project may qualify for special tax treatment.

Your income may be exempt from Australian tax (under section 23AG) if you're engaged in foreign service.

Your foreign income may be exempt from tax (under section 23AF) if you work on an approved overseas project.

Income from working for certain international organisations may be exempt from tax in Australia.

How employment income in connection with a joint space and defence project may qualify for special tax treatment.

QC72094