Loading
This thread is archived and the information may not be up-to-date. You can't reply to this thread.
Carloshbm(I'm new)I'm new
11 Oct 2023

If the student is staying only 4 months (non resident for tax purposes) and is working partial time, is he obligated to make the tax statement and paying the 32.5% of the income finalizing the fiscal year, even if this happens 6 months after he leaves Australia? The case is that the student is not an employee, but an independent worker delivering food through platforms and is earning a very low income that barely is enough to survive. If affirmative, will he get a debt with the ATO?

198 views
1 replies
198 views
1 replies

Most helpful response

Most helpful reply

AlliATO(Community Support)Community Support
12 Oct 2023

Hi @Carloshbm


The tax rate is going to be determined by the tax residency status and the amount of income earned.


Based on the information you’ve provided, yes, they will need to lodge a tax return even though their income was low. They would not be eligible to submit a non-lodgement advice form.


Until the return is lodged and assessed we’re not able to say if they will incur a liability or not, they will receive an estimate of refund or amount payable that will give them an idea.


If they are not remaining in Australia, they will need to indicate on their return that it will be a final return and cancel their ABN. 

All replies

Most helpful reply

AlliATO(Community Support)Community Support
12 Oct 2023

Hi @Carloshbm


The tax rate is going to be determined by the tax residency status and the amount of income earned.


Based on the information you’ve provided, yes, they will need to lodge a tax return even though their income was low. They would not be eligible to submit a non-lodgement advice form.


Until the return is lodged and assessed we’re not able to say if they will incur a liability or not, they will receive an estimate of refund or amount payable that will give them an idea.


If they are not remaining in Australia, they will need to indicate on their return that it will be a final return and cancel their ABN. 

Featured articles

Tax tips for managing your side hustle

22 Apr 2024 · 6 min read time

Tax on gifts and inheritances

15 Apr 2026 · 5 min read time

How much tax should I pay on a second job? Claiming the tax-free threshold

15 Apr 2026 · 4 min read time

Top liked users

  1. Bruce4Tax

    (Taxicorn)

    3260 likes

  2. Taxduck

    (Taxicorn)

    2069 likes

  3. PayrollDeanne

    (Taxicorn)

    816 likes

  4. YellowPotato

    (Taxicorn)

    529 likes

  5. knaresbro

    (Devotee)

    364 likes

Top contributors

  1. Bruce4Tax

    (Taxicorn)

    10399contributions

  2. Taxduck

    (Taxicorn)

    4762contributions

  3. PayrollDeanne

    (Taxicorn)

    2061contributions

  4. YellowPotato

    (Taxicorn)

    1352contributions

  5. YEP

    (Devotee)

    837contributions

Loading
Do foreign students staying less than 6 months pay 32.5% tax, even if is low income? | ATO Community