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 don't 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 through 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.
For more information about your study and training loan repayment obligations if you plan to live and work overseas, see Overseas obligations when repaying loans.
See 408 Pandemic event visa if you were issued a 408 visa to stay in Australia and continue working during the COVID-19 pandemic.
To work out if you need to lodge, use our Do I need to lodge a tax return tool.
Temporary residents
You're a temporary resident, if:
- you have a temporary visa
- you and your spouse (if you have one) are not Australian residents within the meaning of Social Security Act 1991 (see, Services Australia – residence descriptionsExternal Link).
. 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.
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.
If you can't sign-in to your myGov account, see When you can't sign-in to your myGov account.
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.
If you're from overseas and come to Australia to work, you're either a foreign or temporary resident for tax purposes.