Foreign employment income and section 23AG – employees

If you work overseas continuously for 91 days or more and earned foreign employment income, you need to consider the treatment of income tax and superannuation on your foreign income in Australia.

In this information, 'foreign resident' is the same as 'non-resident'.

In this section

Exemption for Australian residents
If you're an Australian resident, use these steps to work out if your foreign employment income is exempt from Australian tax

Exempt income and other tax obligations
Even if your foreign employment income is exempt from income tax, it can still affect other aspects of your tax

Pay as you go and foreign employment income
Factors to consider if you have exempt foreign income to make sure your rate or amount of pay as you go withholding meets your end-of-year tax liability

Foreign income tax offset
Avoid paying tax twice with the foreign income tax offset (FITO)

Fringe benefits tax and foreign employment income
You must include any reportable fringe benefits on your tax return and any fringe benefits may affect your eligibility to claim a foreign income tax offset

Superannuation and foreign employment income
Even if your income is exempt from tax in Australia, it can still affect your super guarantee, super co-contributions and deductions for personal super contributions