Author: KaraATO(Community Support)Community Support 14 May 2026
Hi @Swember,
You're correct – as a New Zealand citizen on a Special Category Visa (subclass 444), you're likely a temporary resident for tax purposes if you and any spouse are not Australian residents under the Social Security Act 1991. This means you're not an Australian citizen, permanent resident, or protected Special Category Visa holder.
As a temporary resident who is also an Australian resident for tax purposes, you only need to declare:
- income you earned in Australia
- capital gains on taxable Australian property
- in certain circumstances, income you earn from employment or services performed overseas while you're a temporary resident.
Most foreign income earned in New Zealand doesn't need to be declared in your Australian tax return while you're a temporary resident. However, you may be taxed in Australia on some income you earn from employment or services you perform overseas, depending on your particular facts and the operation of any tax treaty between Australia and New Zealand.
To remove the foreign income you've overdeclared, you'll need to amend your tax returns for the 2023-24 and 2024-25 financial years. You can do this through your myGov account linked to the ATO, or through a registered tax agent. When you amend the returns, you'll remove the New Zealand income that wasn't required to be declared as a temporary resident.
You can request an amendment your tax returns through your ATO online services. If you're unsure whether specific foreign employment income needs to be declared based on your circumstances, contact us for assistance or consider speaking with a registered tax agent who can assess your particular situation.
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