International income tax planning Australia: residency, non-resident rates, super when leaving and when to get advice.
Your tax residency determines whether you get the tax-free threshold and whether you pay Medicare levy. Use our Am I an Australian tax resident? quick check, then the official ATO tool for a decision.
If you're a foreign resident for tax, you don't get the tax-free threshold and you don't pay Medicare levy. See temporary resident take-home and PAYG withholding for non-residents. Working holiday makers get 15% on the first $45,000 — use our working holiday maker tax calculator.
If you leave Australia as a temporary resident, you can apply for your super (DASP — Departing Australia Superannuation Payment). Tax is withheld at 35% on the taxable component. Use our DASP calculator Australia to estimate your payout.
If you're an Australian resident for tax, you pay tax on worldwide income. You may be able to claim a foreign income tax offset for tax paid overseas. The rules are complex; see the ATO or a tax professional for your situation.
Our tools give estimates only. For residency decisions, lodgement, foreign income or complex situations, use the ATO or a registered tax agent.
This is general information only, not tax advice. For your situation see the ATO or a tax professional.