Being a tax non-resident in Australia means your Australian-sourced income is taxed differently, often at higher rates, without access to resident tax benefits. Learn more about tax rules and obligations for non-residents for tax purposes in Australia.
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Determining non-residency for tax purposes involves evaluating criteria such as the length of stay in Australia, your permanent home location, and your intent and purpose of visit. ATO’s hey tests include the residence test, domicile test, 183-day test, and the superannuation test.
As a non-resident, you are only taxed on your Australian-sourced income, such as income from rental properties, dividends, and other investments in Australia. Non-residents do not pay tax on their foreign income.
To avoid double taxation, Australia has tax treaties with many other countries. These help determine which country has the taxing rights over certain types of income and may allow for credits or exemptions.
If you become a non-resident, you’ll still be subject to Australian tax laws on your property investments, including capital gains tax, negative gearing benefits, and withholding tax on rental income. Proper structuring and expert guidance can help manage these obligations efficiently.
Yes, non-residents must file an Australian tax return if they earn income from Australian sources. This includes income from employment, rental properties, investments, and capital gains.
Non-residents can still maintain their superannuation accounts in Australia. However, accessing superannuation benefits may be subject to different tax treatments compared to residents. It’s important to understand these implications and plan accordingly.
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