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UKAUSRail(Newbie)Newbie
8 July 2024

We are an Australian business that have a UK citizen working for a UK company and we have requested that he travel to Australia and provide temporary services on an Australian Project. Our Australian based business will be paying the UK company for these services, and he will still be paid his wage (and paying tax) through his UK based employer. He will have a subclass 400 temporary visa and will be in Australia for less than 6 months and staying in a hotel that we provide payment for. Are there any tax implications for the worker coming to Australia? Are there any tax implications for us an Australia registered company?

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233 views
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Matt_ATO(Community Support)Community Support
10 July 2024

Howdy @UKAUSRail,


On a 400 visa staying less than 6 months slots the UK worker in the "non resident for tax purposes" box, so the good news is no medicare fees, bad news is you will need to look into the DTA between the UK and Australia.


As for your company hosting the UK worker,

  • maybe withholding obligations (see DTA details above)
  • Fringe benefits tax on the hotel accommodation
  • and of course and GST on payments from the UK company

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Most helpful reply

Matt_ATO(Community Support)Community Support
10 July 2024

Howdy @UKAUSRail,


On a 400 visa staying less than 6 months slots the UK worker in the "non resident for tax purposes" box, so the good news is no medicare fees, bad news is you will need to look into the DTA between the UK and Australia.


As for your company hosting the UK worker,

  • maybe withholding obligations (see DTA details above)
  • Fringe benefits tax on the hotel accommodation
  • and of course and GST on payments from the UK company

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