If you are from a country that does not have a treaty with Australia, income you receive from goods or services you supply to Australia is generally income from the place:
- of the contract, if you are exporting goods or information (such as technical knowledge)
- where the services are performed, if you are exporting services - however, it can also be the place of the contract.
You may need professional advice to work out the source of the income you receive from an international transaction.
Even if you don't have Australian income tax obligations, you may have other tax obligations in Australia.