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  • Going overseas

    If you intend to leave Australia soon, or have recently left, there are things you need to do to get your tax and superannuation obligations in order.

    On this page:

    Australian residents 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 tax return online from overseas and manage your other tax and super obligations – with a myGov account linked to ATO online services.

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

    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 Code Generator 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.

    See also:

    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 the myGov Code Generator app. If this applies to you and you don't 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 the 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 Code Generator 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.

    If you don't have enough information to confirm your identity, you will need to phone us to get a unique linking code to help you complete this process.

    When you phone, make sure you have your identification information ready, such as your TFN, driver' licence or Medicare card.

    If you are calling from outside Australia, phone the myGov Helpdesk on +61 1300 169 468. You can contact us on +612 6216 3444.

    Accessing an existing myGov account

    If you have an existing myGov account and want to link to the ATO while you are overseas, you can do so by following these steps:

    1. Phone the myGov helpdesk to have your email address released, if you want to access myGov with the same email address you used when you set up your myGov account.
    2. Once you have created your account, download the ‘myGov Code Generator 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.

    If you don't have enough information to confirm your identity, you will need to phone us to get a unique linking code to help you complete this process.

    When you phone, make sure you have your identification information ready, such as your TFN, driver's licence or Medicare card.

    If you are calling from outside Australia, phone the myGov Helpdesk on +61 1300 169 468. You can contact us on +612 6216 3444.

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    Last modified: 03 Mar 2020QC 33206