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  • Work out your residency status for tax purposes

    To understand your tax situation you first need to work out if you are an Australian or foreign resident for tax purposes.

    We don't use the same rules as the Department of Immigration and Border Protection. This means you:

    • can be an Australian resident for tax purposes without being an Australian citizen or permanent resident
    • may have a visa to enter Australia, but are not an Australian resident for tax purposes.

    Work out your residency status

    If you are in Australia for:

    If you have been living in Australia and have left or intend to leave, see Determination of residency status – leaving AustraliaThis link opens in a new window.

    Common situations

    We've listed some common residency and tax situations. Tax residency can also depend on whether the country you are going to or coming from has a tax treaty with Australia, so check this also.

    Are you a resident for tax purposes?

    If you:

    you are generally:

    leave Australia temporarily and do not set up a permanent home in another country

    an Australian resident for tax purposes

    are an overseas student enrolled in a course that is more than six months long at an Australian institution

    an Australian resident for tax purposes

    are visiting Australia, working and living in the one location and have taken steps to make Australia your home

    an Australian resident for tax purposes

    are visiting Australia and for most of that time you are travelling and working in various locations around Australia

    a foreign resident for tax purposes

    are either holidaying in Australia or visiting for less than six months

    a foreign resident for tax purposes

    migrate to Australia and intend to reside here permanently

    an Australian resident for tax purposes

    leave Australia permanently

    treated as a foreign resident for tax purposes from the date of your departure

    Residency and tax

    If you're a foreign resident for tax purposes you must declare on your tax return any income earned in Australia, including:

    • employment income
    • rental income
    • Australian pensions and annuities
    • capital gains on Australian assets.

    If you have a Higher Education Loan Program (HELP) or Trade Support Loan (TSL) debt and you're a non-resident for tax purposes – you'll need to declare your worldwide income or lodge a non-lodgment advice. You can do this using our online services via myGov or through a registered Australian tax agent from 1 July 2017.

    The Study and training loan repayment calculator will help you find out your compulsory repayment or overseas levy amounts.

    To work out if you need to lodge, use our Do I need to lodge a tax return tool.

    If you're an Australian resident for tax purposes, you generally have to declare all income you earned both in Australia and internationally on your Australian tax return.

    However, if you have a temporary visa you're a temporary resident – this means you only declare income you derived in Australia, plus any income you earn from employment performed overseas for short periods while you are a temporary resident of Australia.

    Next step:

    See also:

    Last modified: 13 Jun 2017QC 33232