Author: zckj28(I'm new)I'm new 19 Jan 2026
Hello,
I realize that similar questions have been asked, however I wanted to double-check for my circumstances, especially because I have been a resident of a country with which Australia does not have a DTA.
Background:
Approximately 10 years ago I left Australia permanently.
My whole family moved with me and we sold everything we had in Australian and then built a house overseas.
While overseas, I have been working remotely for an Australian company. My earnings are based on completion of specific tasks. My earning fluctuate substantially from month to month (some months they are zero). I have to pay for my software and other tools myself.
Initially, for 6 years, I lived in a country with which Australia had a DTA.
I paid tax on this contracting income in that country.
I then moved with my family again to country with which there is not DTA.
I worked in the same capacity as previously, working for the same provider/company in Australia. I paid all taxes in the second country as well.
I need to clarify that given that:
> all of the work was performed 100% overseas (never in Australia),
AND
> because am a self-employed contractor
AND
> because I paid all taxes in the tax jurisdictions where I lived,
AND
> because I was not an Australian tax-resident,
THEREFORE the income I earned while living abroad would NOT be considered "Australian sourced" income and therefore would not have been subject to tax or required the lodgment of returns.
