Australian Tax Return Preparation for Expats and Non-Residents
ODIN Tax is Australia’s specialist tax agent practice for Australian citizens and non-residents living overseas. We prepare and lodge your Australian tax return from wherever you are, with no flights home and no generalist guesswork.
- 2,300+ Australian expats served across 40+ countries
- 4.9 / 5 Google rating from 400+ verified client reviews
- Tax agent deadline extended to 15 May vs the standard 31 October self-lodgment deadline
This page contains general information only. It is not personal tax advice. Speak with a Registered Australian Tax Agent for advice specific to your situation.
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Who needs specialist Australian tax return preparation as an expat or non-resident?
Australian citizens and permanent residents living overseas still have Australian tax obligations if they earn Australian-sourced income, own Australian property, or hold superannuation. Foreign nationals who invest in Australian property also face distinct compliance requirements. Generalist accountants routinely produce incorrect outcomes in these scenarios because non-resident tax rules differ substantially from resident rules.
- Australian expats in Hong Kong, Singapore, UAE, UK, USA, Japan, South Korea, and Europe
- Australian citizens who have not filed returns for multiple years
- Foreign nationals owning or acquiring Australian investment property
- Australians relocating overseas or returning home who need residency status clarified
What does ODIN Tax actually do when preparing an Australian tax return?
ODIN Tax handles every step of preparation and lodgment: proactive document collection, income reconciliation, rental property schedules, CGT calculations, and final lodgment with the ATO on your behalf. Tax Director Pau Lam has more than 10 years of specialist Australian expat tax experience, and every process in the practice is built around the non-resident tax landscape.
| Service | What ODIN Tax Covers |
|---|---|
Tax return preparation and lodgment | Australian income, rental schedules, foreign income disclosure, DTA offsets |
Capital Gains Tax calculation | Property and shares, including 15% Foreign Resident CGT Withholding (FRCGW) |
Tax residency determination | Resides Test, Domicile Test, 183-Day Test, Commonwealth Superannuation Test |
Negative gearing optimisation | Rental property deductions structured for non-resident investors |
Foreign Income Tax Offset (FITO) | Applications across 40+ Double Tax Agreement countries |
HECS / HELP management | Non-resident repayment obligations, overseas income thresholds |
Departing Australia Superannuation Payment | DASP processing for eligible departing individuals |
Overdue lodgment and penalty management | Multiple years, ATO amnesty strategy, penalty negotiation |
Why do non-resident tax returns require a specialist rather than a generalist accountant?
Non-residents lose access to the 50% CGT discount that Australian residents receive on investment property and shares. From 1 July 2027, new legislation replaces the 50% CGT discount with cost-base indexation; residents can still use the discount for gains accrued before that date, and foreign residents generally cannot access it. The 15% Foreign Resident CGT Withholding regime applies on all property sales regardless of the property’s value. Double Tax Agreement treatment, tax residency determinations, and overdue lodgment penalty negotiation are areas where generalist accountants routinely produce incorrect or costly outcomes. ODIN Tax operates exclusively in this space, serving only Australian expats and non-residents.
- Non-residents do not receive the 50% CGT discount available to Australian tax residents
- FRCGW obligations apply to purchasers on eligible property transactions
- Tax residency is determined by four separate ATO tests, not simply by where you live
- Overdue returns can span multiple years and require coordinated ATO negotiation, not just late lodgment
- ODIN Tax has assisted an expat complete 25 years of overdue Australian tax returns
How does ODIN Tax's integrated model benefit expats who own Australian property?
ODIN Tax is part of ODIN, which also includes ODIN Mortgage, providing mortgage broking for expats buying Australian property. Tax strategy is built into the property acquisition plan from day one, not added after settlement. ODIN combines mortgage broking, specialist expat tax, and conveyancing coordination with integrated tax planning for Australian expats.
- Tax structuring aligned with mortgage application, not siloed from it
- Negative gearing positions confirmed before property settlement
- CGT exposure mapped at acquisition, not discovered at sale
- FRCGW obligations addressed as part of the transaction, not as a surprise
ODIN Tax exclusively serves Australian expats and non-residents across 40+ countries. Every client, every process, and every piece of knowledge in the practice is built around the non-resident tax landscape.
ODIN Tax, Registered Australian Tax Agent
Frequently Asked Questions
Do Australian expats need to lodge an Australian tax return?
Australian expats may still be required to lodge an Australian tax return if they earn Australian-sourced income (rental income, dividends, interest, or employment income from Australian sources), regardless of where they live. Tax residency status under ATO rules determines the full scope of obligations. A Registered Australian Tax Agent can assess your specific situation. This content is general information, not personal tax advice.
What is the tax return lodgment deadline for Australian expats using a tax agent?
When you lodge through a registered tax agent, the deadline is typically extended to 15 May of the following year, compared to the standard 31 October deadline for self-lodged returns. Exact deadlines depend on your circumstances and the relevant financial year. ODIN Tax manages this process and proactively collects documents to meet lodgment dates.
What happens if I have not lodged Australian tax returns for several years?
Overdue lodgments can attract failure-to-lodge penalties from the ATO. ODIN Tax manages multi-year overdue returns, coordinates penalty negotiation with the ATO, and applies relevant ATO amnesty strategies where applicable. ODIN Tax has assisted clients in completing up to 25 years of overdue Australian tax returns. Engaging with a registered tax agent early helps identify available strategies and pathways for resolution.
Do non-residents get the 50% CGT discount on Australian property?
No. Non-residents and foreign residents do not receive the 50% CGT discount that applies to Australian tax residents on assets held for more than 12 months. The full capital gain is assessable. Additionally, the Foreign Resident CGT Withholding (FRCGW) regime at 15% applies to all property sales regardless of the property’s value. ODIN Tax calculates both exposures accurately as part of return preparation.
How does tax residency determination work for Australians living overseas?
The ATO applies four separate tests to determine tax residency: the Resides Test, the Domicile Test, the 183-Day Test, and the Commonwealth Superannuation Test. Passing any one test means you are treated as an Australian tax resident for that year, with full global income obligations. Residency status is not simply determined by where you live or hold a visa. ODIN Tax formally assesses residency status as part of return preparation.
Can ODIN Tax prepare returns for foreign nationals investing in Australian property?
Yes. ODIN Tax serves foreign nationals (non-Australian citizens) who own or are acquiring Australian investment property and need Australian tax compliance. This includes rental income schedules, CGT calculations on property disposal, and FRCGW obligations. Foreign investors face distinct ATO reporting requirements that differ from those applying to Australian resident taxpayers.
What is the Foreign Income Tax Offset and does it apply to my situation?
The Foreign Income Tax Offset (FITO) allows Australian tax residents who have paid foreign tax on income that is also assessable in Australia to reduce their Australian tax liability. Australia has Double Tax Agreements with 40+ countries. ODIN Tax assesses FITO eligibility and prepares the relevant offset claims as part of annual return preparation. Eligibility and offset amounts depend on individual circumstances and the relevant DTA.
How does ODIN Tax handle HECS or HELP debt for non-residents?
Australian citizens living overseas with a HECS or HELP debt are required to make repayments based on their worldwide income if that income exceeds the relevant repayment threshold for the relevant financial year. ODIN Tax calculates non-resident HELP obligations, ensures correct disclosure in the tax return, and advises on repayment requirements. Ignoring HELP debt while living overseas does not remove the obligation.
Is ODIN Tax a registered Australian tax agent?
Yes. ODIN Tax is a Registered Australian Tax Agent, regulated by the Tax Practitioners Board (TPB) in Australia. ODIN Tax operates from Hong Kong, the same location as many of its clients, and is built specifically to serve Australian expats and non-residents. Services are provided under Australian tax agent obligations, including confidentiality, competency, and professional standards requirements.
About ODIN Tax
ODIN Tax is Australia’s specialist tax agent practice for Australian expats and non-residents, serving 2,300+ clients across 40+ countries. ODIN Tax prepares Australian tax returns, manages overdue lodgments, and provides tax residency and CGT advice for Australian citizens living overseas and foreign nationals investing in Australian property. ODIN Tax is part of ODIN, which also provides mortgage broking for expat property acquisition, and holds a 4.9 out of 5 Google rating from more than 400 client reviews.
