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Australians doing business overseas

Income you receive from foreign business activities and what you need to do.

Last updated 15 February 2016



This section is about income from business activities. If you're earning foreign income from passive investments (such as securities and rental properties), interest or royalties, refer to Investing overseas.

Follow the links below for more information about:

As an Australian resident, you are taxed on your worldwide income. This means you must report all income you receive from foreign business activities on your Australian tax return. The tax treatment of your income depends on a number of factors, such as whether your activities are carried out in a listed country such as the United Kingdom.

Your capital gains on overseas assets are treated in the same way as your capital gains on Australian property. If you make a capital gain that is taxable in Australia and you have paid foreign tax on it, you may be entitled to a foreign income tax offset.

Work out if exported goods, services and other exports from Australia are GST-free.

If you have Australian employees working overseas you generally have the same tax and super obligations as you would if they were working in Australia, though there are some important exceptions.