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  • Coming to Australia or going overseas

    Australian residents are generally taxed on all their worldwide income. Temporary residents of Australia and foreign residents are generally taxed only on their Australian-sourced income, such as money they earn working in Australia.

    You should first work out if you are:

    • an Australian resident for tax purposes
    • a foreign or temporary resident for tax purposes.

    This may be different to your residency status for other purposes. For example, you could be an Australian resident for tax purposes even if you're not an Australian citizen or permanent resident.

    For information on lodging an Australian tax return, see Lodging your tax return.

    In this section

    Your tax residency
    Find out about residency and work out your residency for tax purposes if you are coming to Australia or going overseas

    Coming to Australia
    If you come to Australia to reside permanently, study or holiday, check what you need to consider if you start working in Australia

    Australians living overseas
    Find out what to consider for your tax and super obligations if you're an Australia living overseas

    Last modified: 01 Jul 2022QC 33241