Hi, I am an New Zealand citizen arrived in Australia in 2024 under SCV 444 visa. I have a rental property in NZ for which I paid the tax in NZ. My question is, do I still need to declare my NZ rental income in Australian tax return. Thanks
All replies
Not if you are a temporary resident. See what a temporary resident is
Foreign and temporary residents | Australian Taxation Office
You haven't provided enough information for anyone to determine whether you are or aren't.
Hi @NZAusLife,
Yes, you will likely need to report the NZ rental income in your tax return, in the other foreign income section. You would likely be able to offset the tax paid in NZ.
@Taxduck is correct, temporary residents (on a temporary visa) are normally not required to report foreign income. However, a Special Category visa is the exception. So, if you are considered an Australian resident for tax purposes, then you will need to report the NZ rental income.
Hi DamienATO
Could you please provide a link where it is mentioned that Special category bisa holders are not temporary residents. As the link you have provided is saying “either you and your spouse were Australian residents within the meaning of the Social Security Act 1991 (that is, are an Australian citizen or permanent resident or a protected Special Category visa holder from New Zealand).” It mentions about protected Special Category Visa. We don’t fall under protected special category visa as we arrived Australia in 2024. Please help me to clarify the doubts.
Thank you.
Hi @Taxduck
Thanks for your reply. Could you please elaborate what other information I need to provide. Me and my wife we both are NZ citizens and we both are working in Australia and we are on special category visa subclass 444. Thanks in advance for your help.
From the link I provided.
"You're a temporary resident as well as a foreign or Australian resident, if:
- you have a temporary visa
- you and your spouse (if you have one) are not Australian residents within the meaning of Social Security Act 1991 (that is, not an Australian citizen or permanent resident or a protected Special Category visa holder from New Zealand)."
Information you didn't mention.
Whether you had a spouse, and whether they too were on the same visa or were an Australian citizen or permanent resident.
Wasn't clear whether your visa was a protected Special Category visa or just a Special Category visa.
If you are both on SCV (not protected), then you would both be temporary residents.
Hi@Taxduck
Thanks for your valuable information. Me and my wife both working here in Australia and on Special Category Visa (not protected).
Hi @NZAusLife ,
Just looked at your question and responses, I am dealing with a similar situation. So based on the above thread you and family are temporary residents, was that the final actual status? Please confirm.
Thanks
Featured articles
6 Feb 2026 · 4 min read time
24 Aug 2025 · 3 min read time
15 Apr 2026 · 3 min read time