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2019 Non-resident foreign income

How to amend your non-resident foreign income form.

Last updated 25 June 2019

Part year and full year non-residents for Australian tax purposes are required to report their worldwide income, if they had Higher Education Loan Program (HELP) debt or Trade Support Loan (TSL) liability on 1 June 2019.

Worldwide income is:

If you are a non-resident for Australian tax purposes and had a HELP or TSL liability on 1 June 2019, you must report your non-resident foreign-sourced income here so that we can work out your overseas levy amount. If you wish to update or correct a previously submitted form please follow these instructions.

Non-resident foreign income section

Foreign occupation

From the available occupations, select the closest matching occupation from which you earned the majority of your foreign-sourced income during the year.

If your occupation is not listed, or you were not employed (for example, you were an investor, retired or a pensioner), select ‘Occupation not listed’.

Select the income assessment method to calculate your foreign-sourced income

There are three assessment methods available to determine your non-resident foreign-sourced income:

The method you choose to determine your non-resident foreign-sourced income this year does not restrict your choice of method in a subsequent year.

Net non-resident foreign income

Enter the net amount of your non-resident foreign income calculated under the assessment method you are using for this amendment. To complete this field, follow the instructions for the assessment method you are using.

All amounts must be converted to Australian dollars before being reported, using the average annual exchange rate for the financial year most closely corresponding to the 2018–19 income year. For assistance converting your currency, you can use the foreign income conversion calculatorThis link opens in a new window.

How to assess your foreign-sourced income using the simple self-assessment method section.

How to complete the comprehensive tax-based assessment method section.

How to complete the overseas assessed method section.