Overseas students
If you're an overseas student and enrolled to study in Australia in a course that lasts for 6 months or more, you may be regarded as an Australian resident for tax purposes. Generally if you are an Australian resident you need to declare all income you've earned both in Australia and overseas on your Australian tax return. 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.
Temporary residents
As an overseas student you probably have a temporary visaExternal Link, which means that you may be a temporary resident. For more information, see foreign and temporary resident income.
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 only declare income you derive in Australia, plus any income you earn from employment or services performed overseas while you are a temporary resident of Australia.
To read examples about residency, see some examples of Australian residents and foreign residents.
For more information about what to do when leaving Australia after working in Australia, see Returning to your home country.
If you come to Australia to study, check what you need to consider if you start working.