Author: KK90(Initiate)Initiate 12 Mar 2026
Dear Community,
I am looking for some directions on how the tax on foreign income will be addressed while working abroad, given that one has a Special Category Visa ( CV444) and worked abroad, family is in Australia on SCV444.
What I am learning is as follows:
The Special Category visa (subclass 444)(SCV) allows you to remain in Australia as long as you are a New Zealand citizen.
The SCV is a temporary visa.
From <https://immi.homeaffairs.gov.au/entering-and-leaving-australia/new-zealand-citizens/entitlements#>
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).
From <https://www.ato.gov.au/individuals-and-families/coming-to-australia-or-going-overseas/your-tax-residency/foreign-and-temporary-residents#ato-Temporaryresidents>
If you are a temporary resident, you only declare:
- income you derived in Australia
- capital gains on taxable Australian property
- in certain circumstances, income you earn from employment or services performed overseas while you are a temporary resident of Australia.
Other foreign income and capital gains on property that is not taxable Australian property don't have to be declared.
From <https://www.ato.gov.au/individuals-and-families/coming-to-australia-or-going-overseas/your-tax-residency/foreign-and-temporary-residents>
Just to give you more details that the person is New Zealander who arrived in Australia early 2025 after 26 Feb 2001 on an unprotected SCV 444 (a temporary visa), who has not been granted Australian citizenship or permanent residency, and who is not married to an Australian citizen or permanent resident, same for his wife and children.
To my understanding, based on the above-mentioned links and person details, person will be considered as a temporary resident and foreign income will not be taxable and does not have to be declared.
Could you please confirm this, or point out any flaws in my reasoning?
Thanks so much in advance.
227 views
3 replies
Author: JayATO(Community Support)Community Support 13 Mar 2026
Hi @KK90,
Based on the information you've provided, there are a few parts we need to revisit. A protected SCV subclass 444 holder is not considered a temporary resident for Australian tax purposes.
To be classified as a temporary resident, you must meet two conditions: hold a temporary visa, and you and your spouse (if you have one) must not be Australian residents within the meaning of the Social Security Act 1991. This means you can't be an Australian citizen, permanent resident, or a protected SCV holder from New Zealand.
Since you are a protected SCV holder, they don't meet the definition of a temporary resident. If they're an Australian resident for tax purposes (determined by the residency tests), they'll need to declare their worldwide income, including any foreign income earned while working abroad. The exemption for foreign income that applies to temporary residents won't apply in this situation.
To work out their exact tax residency status and obligations, they should review the residency tests on our website. If their situation is complex, they may want to consider applying for a private ruling to get certainty about how the tax rules apply to their specific circumstances.
Author: KK90(Initiate)Initiate 13 Mar 2026
Thanks @JayATO for your kind response.
The person in question is on unprotected SCV as they arrived in Australia in 2025. The same is the case with spouse and children. My understanding is that they can be classified as a temporary resident.
Do they need to go through with the residency test even if they are on a temporary visa?
With thanks and regards
Author: KaraATO(Community Support)Community Support 17 Mar 2026
Hi @KK90,
Yes, they still need to go through the residency tests even though they’re on a temporary visa. Having an unprotected Special Category Visa (SCV) doesn’t automatically decide their tax residency. We still look at the residency tests to work out if they’re an Australian resident or a foreign resident for tax purposes.
A person can be both a temporary resident and an Australian resident for tax purposes at the same time. Someone is a temporary resident if they hold a temporary visa and neither they nor their spouse are Australian residents under the Social Security Act. This basically means they’re not an Australian citizen, permanent resident, or a protected SCV holder.
They’ll need to check the residency tests for their situation from the date they arrived in Australia in 2025. That will show whether they’re an Australian resident or a foreign resident for tax purposes.
