ATO INSTRUCTIONS
Generally, we consider you to be an Australian resident for tax purposes if you:
■■ have always lived in Australia or you have come to Australia and now live here permanently
■■ are an overseas student doing a course that takes more than six months to complete
■■ migrate to Australia and intend to reside here permanently.
If you go overseas temporarily and don’t set up a permanent home in another country, you may continue to be treated as an Australian resident for tax purposes.
If you are in Australia on a working holiday visa (subclass 417) or a work and holiday visa (subclass 462) you must place an X in the working holiday maker box. Special rates of tax apply for working holiday makers.
For more information about working holiday makers, visit ato.gov.au/whm
If you’re not an Australian resident for tax purposes or a working holiday maker, place an X in the foreign resident box, unless you are in receipt of an Australian Government pension or allowance.
Temporary residents can claim super when leaving Australia, if all requirements are met. For more information, visit ato.gov.au/departaustralia
Foreign resident tax rates are different
A higher rate of tax applies to a foreign resident’s taxable income and foreign residents are not entitled to a tax‑free threshold nor can they claim tax offsets to reduce withholding, unless you are in receipt of an Australian Government pension or allowance.
To check your Australian residency status for tax purposes or for more information, visit ato.gov.au/residency