Residency

Temporary and Non-Residents

Who is an Australian resident for tax purposes?

Generally, an Australian resident for tax purposes is someone who:

• ◊ Lives in Australia
• ◊ Has lived in Australia for the past 6 months and intends to stay in Australia
• ◊ Has just moved to Australia and intends to stay indefinitely

Who is not an Australian resident for tax purposes?

A non-resident of Australia for tax purposes is someone who:

• ◊ has their main residence overseas
• ◊ is an overseas student
• ◊ is visiting Australia

Tax Rates for Non-Residents

• ◊ Non-residents are not entitled to a tax-free threshold. This means tax is paid on every dollar of income earned in Australia.
• ◊ Non-residents are not entitled to rebate (tax offsets), family tax benefits or Medicare entitlements.
• ◊ A non-resident without a Tax File Number will be taxed at the highest marginal rate of tax – 45%