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  • Going overseas

    If you remain an Australian resident overseas:

    • You must lodge an Australian tax return and declare all your foreign employment income, including any exempt income.
    • You must declare that income even if tax was taken out in the country where you earned it.
    • You can lodge your return online from overseas.

    If your residency status changes, your tax situation will change in a number of ways.

    You can manage your tax and super obligations online whilst overseas with a myGov account linked to the ATO.

    Find out about:

    Accessing ATO online services through myGov

    To access ATO online services you need to sign-in to myGov using:

    • SMS codes, if you have access to your Australian mobile number
    • codes created by the myGov Access app if you don’t have access to your Australian mobile number – Download the app and update your sign-in option before you travel
    • answers to secret questions, if you already have a myGov account linked to the ATO using this sign-in option.

    If you can't access your device to receive security codes

    You may not be able to access your myGov account because you no longer have access to your Australian mobile number or myGov Access app. If this applies to you and you do not see these circumstances changing, you will need to create a new myGov account and link to the ATO again.

    If you would like to use the same email address when setting up your new myGov account, you will need to call the myGov helpdesk for assistance in creating your account.

    See also:

    Creating a myGov account and linking to ATO

    You can create a myGov account and link to the ATO while you are overseas by following these steps:

    1. Create a myGov account at my.gov.au (skip the step to add an Australian mobile number if you don’t have access to one)
    2. Once you have created your account, download the ‘myGov Access app’ to update your sign in option to use security codes.
    3. You can now link to the ATO, go to the Services tab on your myGov home page and select ‘Australian Taxation Office’
    4. Provide the required information to confirm your identity and link your tax details.

    Next step:

    Last modified: 03 Jul 2019QC 33206