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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.

    Leaving Australia

    When you leave Australia, you'll need to determine if you remain an Australian resident overseas. If you are unsure of your tax situation, see Work out your residency status.

    If you have a Higher Education Loan Program, VET Student Loan or a Trade Support Loan debt and intend to move and live overseas (for more than six months in any 12-month period or permanently), you're required to:

    • update your contact details
    • submit an overseas travel notification within seven days of leaving Australia.
    • report your worldwide income or a non-lodgment advice (if you don't have income to report).

    Find out about, your reporting obligations as an:

    See also:

    • When you leave Australia – other tax implications to consider such as, obligations to repay study and training support loans.

    Australian resident

    If you remain an Australian resident, you must lodge an Australian tax return. If you work overseas, you must also declare all your foreign employment income, including any exempt 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.

    See also:

    Foreign or temporary resident

    If you are a foreign resident or temporary resident for tax purposes and earnt income in Australia, you may need to lodge a tax return.

    If you are leaving Australia permanently and will no longer receive Australian-sourced income (other than interest, dividend and royalty income), you can either:

    If you earned super while visiting Australia on a temporary visa, you can apply to have this super paid to you as a departing Australia superannuation payment (DASP) after you leave.

    Find out about:

    Last modified: 28 Jul 2020QC 33206