Australia Tax Calendar
Complete tax deadlines for digital nomads from Australia
Official Sources & Attribution
All tax information is sourced exclusively from Australian Taxation Office (ATO) and other official government publications. This page contains original research and interpretation of official sources, not copied content.
Primary Sources
Legal References
- Income Tax Assessment Act 1936 § 6 (Residence)
- Income Tax Assessment Act 1997
- A New Tax System (Goods and Services Tax) Act 1999
Sources last verified: August 7, 2025
Information current as of publication date. Always verify with official sources for the most current requirements.
Tax System
residency-based taxation
Tax Year
financial year
Currency
AUD
Nomad Tax Obligations
Filing Requirements
- NOMust file while abroad
- YESForeign income reporting required
Extensions
Automatic 2-month extension to August 31 for most taxpayers using tax agents
State & Territory Considerations
- • No state income taxes in Australia
- • State-based land taxes may still apply to property owners
- • Payroll tax obligations for businesses operating in states
Special Considerations
- • CGT events on assets when ceasing Australian tax residency
- • Superannuation access restrictions for non-residents
- • Temporary residents may be exempt from CGT on foreign assets
- • Medicare Levy exemption for non-residents
- • HECS-HELP debt obligations continue regardless of residency status
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Residency Determination
Residency Tests
Domicile Test
Australian domicile and not permanently resident elsewhere
- • Country of birth
- • Citizenship
- • Family ties
- • Business ties
183-Day Test
Present in Australia for 183+ days in the income year
- • Physical presence
- • Continuous period
- • Purpose of stay
Superannuation Test
Commonwealth superannuation scheme member
- • Membership of federal government superannuation schemes
Resides Test
Ordinarily resides in Australia (factual test)
- • Intention and purpose of presence
- • Family and business ties
- • Maintenance of Australian home
- • Duration and continuity of presence
2025 Tax Deadlines
All deadlines for ,Australia, taxpayers abroad. Dates shown account for automatic extensions where applicable.
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References
All information on this page is sourced from official government publications and legal statutes. Numbers in square brackets [1] throughout the page correspond to these references.
Disclaimer: This information is provided for educational purposes only and represents our interpretation of official sources. Always consult the original government publications and seek professional tax advice for your specific situation.