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27 May 2022

If I, as both an Australian and a British Citizen, am planning on returning to the UK for an indefinite period (at least 12 months), and will be earning an income in that country as a British national, what outstanding responsibilities will I hold with the ATO? For example, will I continue to pay my HECS debt? Or will all commitments to the ATO be put on hold until I return to Australia and earn an income in Australia again?


Many thanks for any input you can offer and I apologise if this question has been asked already - I've found reference to what occurs when an Australian Citizen is in this situation, but not a dual-national, and I want to be sure of my responsibilities.

11,237 views
1 replies
11,237 views
1 replies

Most helpful response

Most helpful reply

RachATO(Community Support)Community Support
30 May 2022

Hey @Anonymous6991,


Holding a dual citizenship won't impact your tax obligations here, as it really boils down to your tax residency status. So perhaps take a look at our tax residency tests or the calculator to help determine whether you'll be an Australian tax resident or non- tax resident.


If you're an Australian tax resident with a study or training loan, you'll need to report your worldwide income, and continue to do this every financial year your tax residency status remains the same.


Non-tax residents will either need to lodge a non-lodgement advice form if their worldwide income is $11,655 or less, or report their worldwide income if their worldwide income is more than $11,655.


You'll need to confirm if you also need to lodge an Australian tax return, a Non-lodgement advice or only need to report your worldwide income to us. We'll then let you know if a compulsory repayment is needed.


The other type of repayments are voluntary repayments, and you can make these at any time to reduce your total loan debt. If you want to pay the entire remainder off voluntarily, you should do it before lodging a tax return or reporting your worldwide income.


It's also important that you officially notify us that you're travelling overseas if you've got a study or training support loan.

All replies

Most helpful reply

RachATO(Community Support)Community Support
30 May 2022

Hey @Anonymous6991,


Holding a dual citizenship won't impact your tax obligations here, as it really boils down to your tax residency status. So perhaps take a look at our tax residency tests or the calculator to help determine whether you'll be an Australian tax resident or non- tax resident.


If you're an Australian tax resident with a study or training loan, you'll need to report your worldwide income, and continue to do this every financial year your tax residency status remains the same.


Non-tax residents will either need to lodge a non-lodgement advice form if their worldwide income is $11,655 or less, or report their worldwide income if their worldwide income is more than $11,655.


You'll need to confirm if you also need to lodge an Australian tax return, a Non-lodgement advice or only need to report your worldwide income to us. We'll then let you know if a compulsory repayment is needed.


The other type of repayments are voluntary repayments, and you can make these at any time to reduce your total loan debt. If you want to pay the entire remainder off voluntarily, you should do it before lodging a tax return or reporting your worldwide income.


It's also important that you officially notify us that you're travelling overseas if you've got a study or training support loan.

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What happens when an Australian dual-national moves back to country of other nationality? | ATO Community