Exempt foreign employment income
If you're an Australian resident for tax purposes, you pay tax in Australia on your employment income, such as salary, wages, commissions, bonuses and allowances earned from your foreign service – unless it's exempt from Australian tax.
From 1 July 2009, there's a limited exemption for foreign employment income from particular types of foreign service.
From 1 July 2016, Australian government employees who earn foreign income while delivering Australian Official development assistance (ODA) are not eligible for exemption from Australian income tax on their foreign employment income.
Members of a disciplined force delivering ODA are still eligible for exemption from Australian income tax on their foreign employment income.
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