Australian Researchers’ Mobility Portal

Tax issues

The taxation issues relating to your earnings overseas will depend on your personal circumstances. This is covered in detail at the Australian Taxation Office (ATO) website for individuals: www.ato.gov.au/individuals.

If you earn any income while you are overseas, you may be required to pay tax on that income in the country where it is earned. You should check the rules and regulations with the other country’s embassy, high commission or consulate before you leave Australia.

A number of countries have tax treaties with Australia to prevent the double taxation of income. These details are given on the ATO website for individuals, and details of the various tax treaties are kept up to date on the Treasury website.

If you are currently receiving payments from Centrelink, there is a good chance that your entitlements will change when you leave Australia. Full details are given on the International section of the Centrelink website. You should contact Centrelink to discuss your situation.