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  • Foreign and temporary residents

    If you are from overseas and come to Australia to work, you may be considered either a foreign resident or temporary resident for tax purposes.

    On this page:

    Foreign residents

    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.

    As a foreign resident:

    • you have no tax-free threshold
    • you do not pay the Medicare levy – in your Australian tax return, you can claim an exemption from paying the Medicare levy for the number of days in the income year you are a foreign resident
    • you don’t declare any Australian-sourced interest, dividends or royalties you derive while you are a foreign resident, provided the Australian financial institution or company that pays you has already withheld tax
    • the capital gain on your Australian home may need to be included if you are a foreign resident at the time you sign the contract of sale.

    If you have a Higher Education Loan Program (HELP), VET Student Loan (VSL) or Trade Support Loan (TSL) debt, 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. 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.

    See also:

    Temporary residents

    If you have a temporary visa, and neither you or your spouse is an Australian resident within the meaning of the Social Security Act 1991 (that is, not an Australian citizen or permanent resident), you're a temporary resident. This means you only declare:

    • income you derived in Australia
    • any income you earn from employment or services performed overseas while you are a temporary resident of Australia.

    Other foreign income and capital gains don't have to be declared.

    See also:

    Foreign or temporary resident leaving Australia

    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:

    Departing Australia superannuation payment

    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.

    See also:

    Last modified: 01 Jul 2021QC 65131