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Andrewb1(Newbie)Newbie
17 June 2023

My Son is coming to Australia on a 476 Visa and, at present, intends to return to the UK when he gets to the end of his visa period of 18 months.


He has been working for his UK company for the last 3 years and he opportunity to continue to work for his UK based company whilst over in Australia and be paid in the UK and i assume they will continue to deduct UK tax. I have read both the UK and AU sites and it isn't very clear if he needs to report his UK income in Australia.

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1,085 views
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Most helpful reply

RileyATO(Community Moderator)Community Moderator
19 June 2023

Hi @Andrewb1,


That's great your son can visit for so long and keep working :)


So when it comes to working remotely for an overseas employer - everything depends on his tax residency. This decides how he'll be taxed.


If he's remains foreign or temporary resident for tax purposes, it's much simpler:

  • Generally, he won’t need to worry about telling us about income received from outside Australia, unless his tax residency changes.
  • He’ll also need to work out whether his income is Australian-sourced for foreign-sourced.

If he's an Australian resident for tax purposes:

  • Find out if his employer still has to withhold tax in the UK.
  • In Australia, you’re taxed on world-wide income. His employer must withhold tax under PAYG withholding. There is a double-tax agreement between us and the UK, so he'll receive a foreign income tax offset when lodging his return.
  • His employer may have to pay super.

We also have tools available to help with working out tax residency.


We've also had a similiar question before you can check out.

All replies

Most helpful reply

RileyATO(Community Moderator)Community Moderator
19 June 2023

Hi @Andrewb1,


That's great your son can visit for so long and keep working :)


So when it comes to working remotely for an overseas employer - everything depends on his tax residency. This decides how he'll be taxed.


If he's remains foreign or temporary resident for tax purposes, it's much simpler:

  • Generally, he won’t need to worry about telling us about income received from outside Australia, unless his tax residency changes.
  • He’ll also need to work out whether his income is Australian-sourced for foreign-sourced.

If he's an Australian resident for tax purposes:

  • Find out if his employer still has to withhold tax in the UK.
  • In Australia, you’re taxed on world-wide income. His employer must withhold tax under PAYG withholding. There is a double-tax agreement between us and the UK, so he'll receive a foreign income tax offset when lodging his return.
  • His employer may have to pay super.

We also have tools available to help with working out tax residency.


We've also had a similiar question before you can check out.

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