Loading
This thread is archived and the information may not be up-to-date. You can't reply to this thread.
Nhi(Newbie)Newbie
28 Apr 2022

Per ATO website, foreign tax return taxable income is the income amount that appears on the foreign income tax assessment. That is, your client's income for taxation purposes according to the tax assessment received from a taxation authority of the foreign country that made the assessment.

I would like to ask with client who is jointly filed tax returns with their spouse (U.S tax return) , will a reasonable proportion taxable income between spouses be acceptable as foreign tax return taxable income?

731 views
1 replies
731 views
1 replies

Most helpful response

Most helpful reply

JodieR_ATO(Community Support)Community Support
3 May 2022

Hi @Nhi,


When reporting Overseas repayments for HELP debt, the client has the ability to choose one of 3 assessment methods.


If they choose the overseas assessed method - This method allows you to enter the foreign income amount you were assessed for on your most recent income assessment from your foreign country of residence. The assessment must cover a 12-month period, even if you did not earn income for the whole 12 months.


There are limitations to using this method. You cannot use this method if:

  • you did not receive a tax assessment from a foreign tax authority
  • you received a tax assessment that does not cover a 12-month period
  • the period of the assessment does not overlap the relevant Australian income year (1 July to 30 June)
  • you received multiple assessments for the income year from tax authorities of different foreign countries
  • you have previously used that income assessment to calculate your foreign income.

It will be based on the individuals income, so the figure will need to be according to the individuals reportable earnings and income.

All replies

Most helpful reply

JodieR_ATO(Community Support)Community Support
3 May 2022

Hi @Nhi,


When reporting Overseas repayments for HELP debt, the client has the ability to choose one of 3 assessment methods.


If they choose the overseas assessed method - This method allows you to enter the foreign income amount you were assessed for on your most recent income assessment from your foreign country of residence. The assessment must cover a 12-month period, even if you did not earn income for the whole 12 months.


There are limitations to using this method. You cannot use this method if:

  • you did not receive a tax assessment from a foreign tax authority
  • you received a tax assessment that does not cover a 12-month period
  • the period of the assessment does not overlap the relevant Australian income year (1 July to 30 June)
  • you received multiple assessments for the income year from tax authorities of different foreign countries
  • you have previously used that income assessment to calculate your foreign income.

It will be based on the individuals income, so the figure will need to be according to the individuals reportable earnings and income.

Featured articles

20% reduction of HECS-HELP and other student debts

3 June 2026 · 3 min read time

Paying my HECS HELP student loan

13 May 2026 · 4 min read time

Linking your myGov account to the ATO

24 Aug 2025 · 3 min read time

Top liked users

  1. Bruce4Tax

    (Taxicorn)

    3108 likes

  2. Taxduck

    (Taxicorn)

    2109 likes

  3. PayrollDeanne

    (Taxicorn)

    844 likes

  4. YellowPotato

    (Taxicorn)

    548 likes

  5. knaresbro

    (Devotee)

    369 likes

Top contributors

  1. Bruce4Tax

    (Taxicorn)

    9647contributions

  2. Taxduck

    (Taxicorn)

    4816contributions

  3. PayrollDeanne

    (Taxicorn)

    2048contributions

  4. YellowPotato

    (Taxicorn)

    1383contributions

  5. YEP

    (Devotee)

    836contributions

Loading
Overseas assessed method- HECS debt | ATO Community