Do non‑resident contractors need an ABN or GST for remote work in Australia?

 Author: JayATO(Community Support)Community Support

19 May 2026

Hi @GG1986,

As a non‑resident providing remote office and administrative services from outside Australia, you generally won’t need an ABN or GST registration if you perform all your work while physically located overseas.

In most cases, this is because the services aren’t considered to be connected with Australia for GST purposes, and you are not carrying on a business in Australia.

For income tax, if you are a non‑resident performing work outside Australia, your income isn’t taxable in Australia.

The Australian company paying you wouldn’t need to withhold tax from payments, provided the arrangement is genuinely that of an independent contractor and the work is performed entirely outside Australia.

You can receive payments into an Australian bank account if you have one. However, having an Australian bank account does not, by itself, create Australian tax obligations. What matters is where the work is performed and your tax residency status.

You should also consider:

• whether the arrangement could be viewed as employment rather than an independent contractor relationship
• whether any permanent establishment or treaty considerations apply (generally low risk if all work is performed offshore).

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