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m0m0000(Newbie)Newbie
22 Oct 2025

Hi,


I’m planning to go to Australia on a Working Holiday visa (subclass 417) in April 2026, and I’d like to confirm my tax obligations in advance.


Here are my circumstances:

  • I’m a Japanese citizen.
  • I will stay in Australia for about one year under the Working Holiday visa.
  • I will not work for any Australian company or client.
  • I’ll be doing remote freelance work for a Japanese company under a contractor agreement.
  • All income will be paid in Japanese yen to my Japanese bank account.
  • I will not provide any goods or services to anyone in Australia.
  • I will have no Australian-sourced income.


In this situation:

  1. Will I need to register for an ABN?
  2. Do I have to lodge a tax return in Australia if I only have foreign-sourced income?
  3. Would this kind of remote freelance work be considered as “carrying on an enterprise in Australia” under ATO rules?



Thank you very much for your help.

188 views
2 replies
188 views
2 replies

Most helpful response

Most helpful reply

DamienATO(Community Support)Community Support
27 Oct 2025

Hi @m0m0000,

 

The first step is to work out if your residency status. Our decision tool may help you work this out. For working holiday makers, this mostly comes down to how you live while you're here.

 

If you're considered a foreign resident, you won't need an ABN to work for your Japanese company. You don't declare income from non-Australian sources. You only need to lodge a tax return with us, if you've received Australian sourced income.

 

If you're considered an Australian resident, you'll have to report all foreign and Australian income. If you pay tax on your Japanese income, you may be able to claim a foreign income tax offset to avoid double taxation.

 

You'll only need an ABN if you are conducting business within Australia. That is to say, providing goods or services within Australia, to Australian clients or customers. Working remotely for a foreign company wouldn't normally count.

All replies

Most helpful reply

DamienATO(Community Support)Community Support
27 Oct 2025

Hi @m0m0000,

 

The first step is to work out if your residency status. Our decision tool may help you work this out. For working holiday makers, this mostly comes down to how you live while you're here.

 

If you're considered a foreign resident, you won't need an ABN to work for your Japanese company. You don't declare income from non-Australian sources. You only need to lodge a tax return with us, if you've received Australian sourced income.

 

If you're considered an Australian resident, you'll have to report all foreign and Australian income. If you pay tax on your Japanese income, you may be able to claim a foreign income tax offset to avoid double taxation.

 

You'll only need an ABN if you are conducting business within Australia. That is to say, providing goods or services within Australia, to Australian clients or customers. Working remotely for a foreign company wouldn't normally count.

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ABN needed for remote work on a Working Holiday visa? | ATO Community