Show download pdf controls
  • Going overseas

    You may need to get your tax and super obligations in order before you leave Australia. If you have already left, you can use ATO online services to do most tasks. When you leave Australia, you need to work out if you remain an Australian resident overseas. If you are unsure of your tax situation, see Work out your residency status.

    Your reporting obligations depend on your residency for tax purposes. Find out about, your reporting obligations as an:

    Regardless of your residency status, if you have a higher education loan there are steps you need to take. See Higher education loan repayments.

    Higher education loan repayments

    If you intend to move and live overseas (for more than six months in any 12-month period or permanently), you're required to:

    • update your contact details
    • submit an overseas travel notification within seven days of leaving Australia.
    • report your worldwide income or a non-lodgment advice (if you don't have income to report).

    You must follow the steps about if you have any of the following:

    • Higher Education Loan Program debt
    • VET Student Loan debt
    • Trade Support Loan debt

    See also:

    • When you leave Australia – other tax implications to consider such as, obligations to repay study and training support loans.

    Australian resident

    If you remain an Australian resident, you must lodge an Australian tax return. If you work while overseas, you must declare:

    • all your foreign employment income
    • any exempt income even if tax was withheld in the country where you earned it.

    If you have a myGov account linked to the ATO, you can access your account from overseas to:

    • prepare and lodge your tax return
    • manage and check your super
    • manage your contact details and other tax obligations.

    Next step:

    See also:

    Foreign or temporary resident

    You may need to lodge a tax return if you earn income in Australia as a foreign or temporary resident.

    If you leave Australia permanently and will no longer receive Australian-sourced income (other than interest, dividend and royalty income), you can either:

    To lodge your return online from outside Australia, you will need a myGov account linked to the ATO.

    Next step:

    See also:

    If you earned super while visiting Australia on a temporary visa, you can apply to have this super paid. Known as a departing Australia superannuation payment (DASP) and paid after you leave.

    Find out about:

    Last modified: 01 Oct 2020QC 33206