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.
Author: JayATO(Community Support)Community Support 20 Jan 2026
Hi @zckj28
You’re correct. If you lived overseas and did all your work overseas, the money you earned is not Australian income, even if the company paying you is in Australia. This is because foreign residents only pay Australian tax on income that comes from Australia.
From what you said (moving overseas 10 years ago, selling everything in Australia, and building a life overseas), it sounds like you stopped being an Australian tax resident when you left. That means you only pay tax in Australia if the money comes from Australia.
It also doesn’t matter that the country you lived in didn’t have a tax treaty with Australia. The key rule is that income is taxed where the work is done. You did the work overseas, so the income is overseas income.
You can check your residency using our online tool. If you were a foreign resident and had no Australian‑sourced income, you didn’t need to lodge tax returns for those years.
If you want extra certainty, you can contact our technical assistance team.