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achung(Newbie)Newbie
10 Jan 2023

My understanding based on what I have read is that Australian foreign income tax offset is not applicable to Hong Kong as there is no double taxation agreement. However, I have also heard that the Hong Kong tax paid on Hong Kong employment, while an Australian Resident can be offset against Australian income tax. Could someone clarify whether Hong Kong income tax can be offset against Australia income tax? And whether it is different for employed income vs. rental income from properties?

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2,008 views
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CaroATO(Community Support)Community Support
11 Jan 2023

Hi @achung,


You're right in Australia doesn't have a tax treaty with Hong Kong.


Your Australian residency status for tax purposes will let you know what income you need to tell us about when you lodge your tax return. Remember this is different to your immigration residency status.


If you're an Australian resident for tax purposes we'll ask you to pay tax on your worldwide income even if you've already paid tax on all or part of it in Hong Kong.


Check out the information on our website where it talks about foreign and worldwide income.

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Most helpful reply

CaroATO(Community Support)Community Support
11 Jan 2023

Hi @achung,


You're right in Australia doesn't have a tax treaty with Hong Kong.


Your Australian residency status for tax purposes will let you know what income you need to tell us about when you lodge your tax return. Remember this is different to your immigration residency status.


If you're an Australian resident for tax purposes we'll ask you to pay tax on your worldwide income even if you've already paid tax on all or part of it in Hong Kong.


Check out the information on our website where it talks about foreign and worldwide income.

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Australian foreign income tax offset for tax paid in Hong Kong | ATO Community