I am an Australian citizen who has lived overseas since 1997. In that time I have not lodged an Australian tax return as have had no income or assets in Australia. Can I check to see if I still am not required to lodge a tax return?
Hi @nroberts1,
Since you've been living overseas permanently, you're not considered an Australian resident for tax purposes (based on our residency tests). You don't have to lodge any Australian tax returns.
If you've never informed us of your intentions to leave Australia permanently, we may still exepect a lodgement notification from you. Even if it's a Non lodgement advice. You can let us know further returns are not necessary. This is where we put an indicator on your account to show you wont be lodging again. This will also avoid any penalties being put on your account for failure to lodge.
Hi @nroberts1,
Since you've been living overseas permanently, you're not considered an Australian resident for tax purposes (based on our residency tests). You don't have to lodge any Australian tax returns.
If you've never informed us of your intentions to leave Australia permanently, we may still exepect a lodgement notification from you. Even if it's a Non lodgement advice. You can let us know further returns are not necessary. This is where we put an indicator on your account to show you wont be lodging again. This will also avoid any penalties being put on your account for failure to lodge.
15 Apr 2026 · 4 min read time
16 July 2025 · 5 min read time
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