Studying in Australia
If you're enrolled to study in Australia in a course that lasts for six months or more, you're generally regarded as an Australian resident for tax purposes. This means:
- You pay tax on your earnings at the same rate as other residents
- You're entitled to the benefits of the Australian tax system, such as:
- the tax-free threshold (or part of it, if you're here for only part of the financial year)
- tax offsets
- generally lower tax rates than a foreign resident.
Generally Australian residents must declare all income they've earned, both in Australia and internationally, on their Australian tax return. However, as an overseas student you probably have a temporary visa, which means you're a temporary resident.
If you're a temporary resident, most of your foreign income is not taxed in Australia and you don't declare it on your Australian tax return. You declare only income you derive in Australia, plus any income you earn from employment performed overseas for short periods while you are a temporary resident of Australia.
If you are an overseas student enrolled to study in Australia in a course that lasts for six months or more, we generally regard you as an Australian resident for tax purposes. You pay tax on your earnings at the same rate as other residents.