Do international students need to lodge a tax return in Australia?

Yes, if you're an international student earning income in Australia, you're generally required to lodge a tax return. You may also be eligible for a refund depending on your residency status and deductions.

Is income earned on a 482 visa taxable in Australia?

Yes. If you're on a 482 Temporary Skill Shortage visa or on a 482 Skills in Demand Visa and working in Australia, your income is subject to Australian tax laws. You may be considered a resident for tax purposes depending on your circumstances.

Do 491 visa holders need to pay tax in Australia?

Yes, holders of the 491 Skilled Work Regional visa are usually considered Australian residents for tax purposes and must declare their worldwide income and lodge annual tax returns.

What are the tax requirements for permanent residents in Australia (186, 189, 190 visas)?

Permanent residents on visas such as 186, 189 or 190 are considered residents for tax purposes. You're required to declare all income earned globally and lodge an annual tax return in Australia.

Do PALM workers have to pay tax in Australia?

Yes, PALM (Pacific Australia Labour Mobility) workers are required to pay tax on income earned in Australia. You may be considered a resident for tax purposes depending on your length of stay and working arrangement.

What are the tax obligations for working holiday makers in Australia?

Working holiday makers are taxed at a flat rate on income earned in Australia. You must register for a tax file number (TFN) and lodge a tax return at the end of the financial year.

Do partner visa holders need to lodge a tax return in Australia?

Yes. Partner visa holders who live and earn income in Australia are usually considered tax residents and need to lodge a tax return.

Do spouses and dependants on secondary visas have to pay tax?

Yes, if they earn income in Australia. Spouses and dependants on secondary visas are subject to the same tax rules as primary visa holders if they work or receive income.

Do New Zealand citizens living in Australia pay tax?

Yes. New Zealand citizens who live and work in Australia are considered tax residents and are required to lodge an annual tax return.

What do returning Australian expats need to know about tax?

If you're returning to Australia and re-establishing tax residency, you'll need to declare your worldwide income from the date you resume residency. This includes any overseas assets and bank interest.

Do foreign investors pay tax on Australian property income?

Yes. Non-residents earning rental income from Australian property must pay tax in Australia and may also need to pay capital gains tax if they sell the property.

Is there a tax checklist for new arrivals in Australia?

Yes. It's important to get a Tax File Number, understand your residency status, keep records of your income and deductions, and be aware of your lodgment deadlines. H&R Block Tax Experts can help guide you.

How do I get a Tax File Number (TFN) as a new arrival in Australia?

You can apply for a Tax File Number online through the ATO once you've arrived in Australia. This is essential for working, lodging a tax return, and avoiding higher tax rates.

When should I lodge my first tax return in Australia?

You need to lodge your first tax return after the end of the financial year (30 June). The typical deadline is 31 October unless you use a registered tax agent.

How can I tell if I'm a resident for tax purposes?

The ATO determines tax residency based on factors like time spent in Australia, intention to stay, and work/study arrangements. Your residency status affects how you're taxed and what income you must declare.

Why does tax residency matter in Australia?

If you're a tax resident of Australia, you may be eligible for the tax-free threshold. You'll also need to report all your income from every source, including any foreign income (though there are some exceptions for temporary residents). As a tax resident, you'll generally have to pay the Medicare levy on top of your income tax. If you're a temporary resident and not entitled to Medicare benefits, you may need to apply for a Medicare Entitlement Statement (MES) to avoid being charged the Medicare levy. If you're not a tax resident, or if you're a temporary resident, you're usually only required to report your Australian income. However, in some cases, temporary residents may also need to report certain foreign wage income.

Moving to Australia? Your Complete Tax Guide

Name: Moving to Australia? Your Complete Tax Guide
Brand: H&R Block
Rating: 4.8 (7049 reviews)

Starting a new life in Australia is exciting, but understanding the tax system can feel overwhelming. Whether you're here to study, work, join family, or invest, it's important to know what your tax obligations are. At H&R Block, we make tax simple for new arrivals with expert support every step of the way.

New to Australia? Understand your tax obligations based on your visa type. Whether you’re an international student, 491 or 482 visa holder, or working holidaymaker, H&R Block makes tax easy.

Tax Checklist for New Arrivals in Australia

Apply for a Tax File Number (TFN)

You’ll need your Tax File Number (TFN) before you can start working or lodge your tax return.
Open an Australian bank account

This is where your salary will be paid and helps with your tax return.
Set up your tax documents and keep them safe

H&R Block Tax Experts can help you access and understand your income records.
Keep records of your income and hours worked

Whether you're employed or freelancing, keep all payslips and invoices.
Stay on top of your records with ReceiptHub

Our free app, ReceiptHub, makes it simple to store receipts, track your working from home hours, log vehicle expenses, and stay organised at tax time.
Understand your visa and tax residency status

Your residency status and visa affects how you're taxed and whether you can claim the tax-free threshold.
Know the key tax deadlines

If you're lodging your return yourself, the deadline is usually 31 October. If you use a registered tax agent like H&R Block, you may get more time.
Lodge your tax return correctly and on time

Whether you’re confident to do it yourself or need guidance, H&R Block offers flexible options to help you lodge online, in person, or by phone.

Understanding Tax Residency in Australia

Your tax residency status isn’t the same as your visa type. It depends on your circumstances, like how long you plan to stay, where you live, and your personal ties in Australia. Your tax residency affects how much tax you pay and whether you're entitled to the tax-free threshold (the first $18,200 of your income that isn’t taxed).

What Makes You a Tax Resident?
- Living in Australia for more than six months, especially with ongoing ties like a job, home or family, usually means you're a tax resident.
Why Tax Residency Matters?

If you're a tax resident of Australia, you may be eligible for the tax-free threshold. You'll also need to report all your income from every source, including any foreign income (though there are some exceptions for temporary residents).

As a tax resident, you'll generally have to pay the Medicare levy on top of your income tax. If you're a temporary resident and not entitled to Medicare benefits, you may need to apply for a Medicare Entitlement Statement (MES) to avoid being charged the Medicare levy.

If you're not a tax resident, or if you're a temporary resident, you're usually only required to report your Australian income. However, in some cases, temporary residents may also need to report certain foreign wage income.
Unsure About Your Residency?

If you're not sure where you stand, our Tax Experts can help determine your residency status and what it means for your tax return.
What Deductions Can You Claim?

Depending on your visa and residency status, you may be able to claim uniforms, tools, courses, travel, and more. Watch our quick explainer video to learn what deductions you might be eligible for.

Tax Obligations by Visa Type

Student Visa (Sub Class 500)

Tax Residency

If you're enrolled in a course lasting six months or more, you're generally considered an Australian resident for tax purposes.
Income Reporting

Declare all income earned in Australia. As a temporary resident, most foreign income isn't taxed in Australia.
Tax Free Threshold

Eligible for the full tax-free threshold of $18,200 if considered a tax resident for the full year. A slightly reduced tax-free threshold will apply if you are only a tax resident for part of the year.
Tax Deductions

Can claim deductions for work-related expenses.

Skills in Demand (Subclass 482)

Tax Residency

Depending on your circumstances, you may be considered an Australian resident for tax purposes. If so, you are generally entitled to the tax-free threshold.
Income Reporting

Declare all Australian-sourced income. Most foreign income isn't taxed in Australia for temporary residents.
Tax Free Threshold

Eligible for the full tax-free threshold of $18,200 if considered a tax resident for the full year. A slightly reduced tax-free threshold will apply if you are only a tax resident for part of the year.
Tax Deductions

Can claim deductions for work-related expenses.

Skilled Work Regional Provisional (Subclass 491)

Tax Residency

If you're living and working in a regional area long-term, you're likely an Australian resident for tax purposes.
Income Reporting

Declare all Australian-sourced income. Most foreign income isn't taxed in Australia.
Tax Free Threshold

Eligible for the full tax-free threshold of $18,200 if considered a tax resident for the full year. A slightly reduced tax-free threshold will apply if you are only a tax resident for part of the year.
Tax Deductions

Can claim deductions for work-related expenses.

Temporary Graduate (Subclass 485)

Tax Residency

If you live and work in Australia for more than six months, you may be considered an Australian resident for tax purposes.
Income Reporting

Declare all Australian-sourced income. Most foreign income isn't taxed in Australia.
Tax Free Threshold

Eligible for the full tax-free threshold of $18,200 if considered a tax resident for the full year. A slightly reduced tax-free threshold will apply if you are only a tax resident for part of the year.
Tax Deductions

Can claim deductions for work-related expenses.

Working Holiday Visa (Subclass 417 and 462)

Tax Residency

Generally considered foreign residents for tax purposes, but this will depend on circumstances.
Income Reporting

Declare all income earned in Australia.
Tax Rates

Taxed at 15% on first $45,000 then higher rates apply. If all income was earned as salary and wages and taxable income was less than $45,000 for the year, it is not necessary to lodge a tax return. The correct tax should be withheld by the employer.

These special rates to not apply to WHMs who are considered tax residents and are from a country with a Non-Discrimination Article in the Double tax Agreement with Australia – they will pay the normal resident tax rates.
Tax Free Threshold

Not eligible due to being taxed as working holiday makers under a separate tax regime.
Tax Deductions

Can claim deductions for work-related expenses. Even if no return is required, if there are deductions to claim it may be worth lodging a return to claim any entitlement to a tax refund.

Permanent Residents (Subclass 186, 189 and 190)

Tax Residency

Considered an Australian resident for tax purposes.
Income Reporting

Must declare all worldwide income.
Tax Free Threshold

Eligible for the full tax-free threshold of $18,200 if considered a tax resident for the full year. A slightly reduced tax-free threshold will apply if you are only a tax resident for part of the year.
Tax Deductions

Can claim deductions for work-related expenses.

Partner Visas (Subclass 820/801, 309/100)

Tax Residency

If you're living in Australia and intend to stay permanently, you're generally considered an Australian resident for tax purposes.
Income Reporting

Declare all income earned in Australia. As a temporary resident, most foreign income isn't taxed in Australia.
Tax Free Threshold

Eligible for the full tax-free threshold of $18,200 if considered a tax resident for the full year. A slightly reduced tax-free threshold will apply if you are only a tax resident for part of the year.
Tax Deductions

Can claim deductions for work-related expenses.

Temporary Work (International Relations) visa (subclass 403) – Pacific Australia Labour Mobility (PALM) stream

Tax Residency

If you are employed under a long-term work contract (up to 4 years), you will be considered a resident for tax purposes and will need to lodge a tax return. If you are employed under a short-term contract (up to 9 months) by a PALM Scheme approved employer, you will have 15% tax deducted from your wages. This is a final tax and cannot be refunded. You will not be required to lodge a tax return unless you have other Australian income.
Income Reporting

If you are employed under a long-term contract declare all Australian-sourced income. If you are employed under a short-term contract, you will not be a resident for tax purposes. If you have Australian income (other than from work under the PALM scheme) declare this income only.
Tax Free Threshold

Eligible if considered an Australian resident for tax purposes for the full year. A slightly reduced tax-free threshold will apply if you are only a tax resident for part of the year.
Tax Deductions

If you are employed under a long-term contract, you can claim deductions for work-related expenses.

Other Common Scenarios for New Arrivals

Not everyone coming to Australia arrives on a work or student visa. Here are other common cases and what they need to know about tax:

You're considered a tax resident from the day you return to live in Australia. You must declare all income, including any earned overseas.

Most New Zealanders living in Australia are treated as tax residents if they live here long-term. You’ll usually qualify for the tax-free threshold and must declare Australian income.

If you earn rental income from property in Australia or sell Australian real estate, you must declare it and may be subject to withholding tax. You don’t need to live here to have tax obligations.

If you're working or earning any income in Australia, you’ll likely need to lodge a tax return. Residency status depends on your visa type and how long you’re staying.

If you're a tax resident, you need to declare your worldwide income, including pensions or income from overseas assets.