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More Things You Can Do To Show You Really Are A Non-Resident For Australian Tax Purposes

non-resident for australian tax purposes

Following on from my article 10 Things You Can Do To Show You Really Are A Non-Resident For Australian Tax Purposes, find below some more ideas to support your position of non-residency. 
To become a non-resident for Australian tax purposes you will need to demonstrate to the Australian Tax Office that you do not satisfy one of the four residency tests.  This is discussed in more detail in my special report – Tax Implications for Australians Working Abroad, where I discuss the tests for establishing whether or not you are a resident for Australian tax purposes, and what the implications are.


Download Special Report – Tax Implications For Australians Working Abroad
For most Australian Expats to ensure you are a non-resident you will need to demonstrate that you have broken ties with Australia and importantly set up a permanent place of abode overseas. Below I build on the list in my previous article with some more things the Australian Tax Office might expect you to have done if you are a non-resident.  This list is by no means complete, and doing these things does not guarantee the Australian Tax Office will consider you to be a non resident for Australian tax purposes.  Equally, not having done some of these things does not mean you will not be considered to be a non-resident.  Whether you are a resident or not will depend on the specific facts of your situation, and you should take professional advice if you are unsure.


non resident for Australian tax purposes
1. Buy a one-way ticket to your country of new residence

2. Change your mailing address to your foreign address, or redirect your mail to your foreign address

3. Allow your Australian drivers licence to expire and obtain a new drivers licence in your new country of residence

4. Dispose of your investments in Australia, or document your investment strategy for keeping them

5. Inform the share registries (for any shares you hold) of your foreign address and that you are now a non-resident for tax purposes

6. Advise Centrelink that you have left the country

7. Do not make any medicare claims

8. Suspend your private health insurance and apply for overseas medical insurance

9. Restructure or close your Self-Managed Superannuation Fund

10. Avoid returning to Australia on a regular basis

11. Cancel your sporting club and other memberships and take out new ones overseas

12. Purchase major household effects (eg. a car or furniture) in your new country of residence

13. Fill in your immigration card correctly when leaving Australia

14. Resign from your employment in Australia (don’t just take leave without pay)

15. Do not return to Australia to live permanently for at least two years.

If you are claiming to be a non-resident of Australia for tax purposes, it is also important to record your logic and retain documentation that supports your position. If or when you return to Australia, the Australian Tax Office may audit you when you change your tax residency back to being an Australian resident. Share your experiences in the comments section below on how you are or have demonstrated that you are not an Australian resident for tax purposes.

Would you like a clean pdf copy of the 25 things you can do to show you really are not an Australian resident for tax purposes? Download pdf by clicking on the button below

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Disclaimer : The information contained on this website is intended only as general commentary and does not purport to be comprehensive.  No warranty is provided as to the accuracy.  It should not be regarded as tax, financial, or legal advice.  Remember, the value of an investment can go down as well as up, and you should seek professional advice that considers your personal situation and country of residence before taking action.

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ATO Challenges Tax Residency of Returning Aussie Expat

About the author


Craig is an Australian Expat and the founder of The Australian Expat Investor. Craig is passionate about investing, and while Craig cannot give personal financial or tax advice, Craig enjoys sharing investing, tax, and other tips for Australian expats to help them to build their wealth while living abroad and get the most out of their time living overseas. Get his free ebook on 9 Financial Surprises That Could Cost Australian Expats Thousands of Dollars

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