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Australian individual-tax context

Australian tax residence is distinct from citizenship and immigration status. Residents generally declare worldwide income, but temporary residents have a narrowly defined foreign-income exception.

Sources reviewed 4 official sources
Conditions apply

Resides and domicile tests

Tax residence is not determined by citizenship or visa status alone. The primary test considers where a person resides, including presence, intentions, family, work, assets and living arrangements. Alternatively, an Australian domicile establishes residence unless the ATO is satisfied the person's permanent place of abode is abroad.

Australian Taxation OfficeTax residency; Residency tests — Resides test and Domicile test
Conditions apply

Day-count and public-service alternatives

Presence for more than half the income year can establish residence unless the usual abode is abroad and there is no intention to reside in Australia. A separate test covers qualifying CSS/PSS government employees at overseas posts, their spouses and children under 16; PSSAP membership does not qualify. Any one residence test can suffice.

Australian Taxation OfficeResidency tests — 183-day test and Commonwealth superannuation test
Conditions apply

Residents and double taxation

Residents generally declare Australian and overseas income, even when foreign tax has been paid. A foreign-income tax offset may apply. A relevant treaty can affect dual-residence treatment and taxing rights; neither a second nationality nor foreign tax payment automatically removes Australian obligations.

Australian Taxation OfficeAre you an Australian resident for tax purposes?; Dual residents; Australian resident for tax purposes and foreign income
Conditions apply

Foreign residents retain source-income obligations

Foreign tax residents generally report Australian-source employment, rent, relevant pensions and taxable Australian-property gains, subject to exemptions and treaties. Properly withheld Australian interest, dividends and royalties generally stay outside the return. Foreign income is generally outside Australian income tax, although study-loan reporting can still require worldwide income.

Australian Taxation OfficeAustralian Taxation OfficeForeign and temporary resident income — Foreign residents; Foreign and temporary residents — Foreign residents
Conditions apply

Temporary resident is a specific tax status

Temporary-resident treatment requires a temporary visa and neither the person nor their spouse to be an Australian resident under the Social Security Act: broadly, an Australian citizen, permanent resident or protected New Zealand SCV holder. Prior Australian tax residence after 6 April 2006 while failing those conditions can prevent qualification. A temporary visa alone is insufficient.

Australian Taxation OfficeTemporary residents — qualifying conditions and post-6 April 2006 exclusion
Conditions apply

Temporary-resident foreign-income exception

A qualifying temporary resident who is also an Australian tax resident generally has most foreign income exempt. Overseas employment or services performed during temporary residence can remain taxable, depending on the circumstances and treaty. The exception does not remove Australian-source income obligations or all Australian-property capital-gains obligations.

Australian Taxation OfficeAustralian Taxation OfficeTemporary residents who are Australian residents; Temporary residents

Scope and limitations

  • General information only. The relevant income year, actual residence facts, income source, statutory exemptions and applicable treaty must be assessed; this is not a personalised tax determination.
  • Temporary-resident eligibility, capital gains, foreign-employment exemptions, Medicare, social security and study-loan obligations have additional rules not exhaustively covered here.

Next review due . An official update can change these requirements sooner.

Official sources

  1. Your tax residency — updated 3 June 2026Australian Taxation Office · Retrieved 2026-09-17 · EN
  2. Australian resident for tax purposes — updated 3 June 2026Australian Taxation Office · Retrieved 2026-09-17 · EN
  3. Foreign and temporary residents — updated 3 June 2026Australian Taxation Office · Retrieved 2026-09-17 · EN
  4. Foreign and temporary resident income — updated 8 June 2026Australian Taxation Office · Retrieved 2026-09-17 · EN