I am hoping to work remotely from the UK for my current Australian employer - what are the tax rules?

 Author: RileyATO(Community Moderator)Community Moderator

ATO Certified Response9 May 2023

Hi @Carlylepark,

What a fabulous opportunity for yourself and your family!

What you need to do all comes down to your tax residency status. You can work this out by using the relevant residency decision tool. Note your tax residency status may change while you’re overseas.

• If you remain an Australian resident for tax purposes and are only out of Australia for a short period, it’s likely your income will be deemed Australian-sourced, and your employer will continue to withhold tax and pay super as normal.
• If/ when you’re no longer an Australian resident for tax purposes, your Australian employer won’t have any Australian tax or super requirements. This is because your income is deemed ‘foreign-sourced.’ If your residency status changes, you’ll need to check with the tax authority in the UK to find out what their rules are.

You can check out our info for Australians living overseas for more.

To make keeping up with your tax as easy as possible, it’s best to maintain your access to myGov. So, make sure to change your sign in options before you leave.

Edit 22/06/2023: We've just published an article all about What remote working means for your tax return you (and anyone who stumbles across this post) might find helpful!