Calculate tax on overseas super funds brought to Australia

 Author: NikkiATO(Community Moderator)Community Moderator

17 Mar 2026

Hi @cjl70,

When you bring super funds from overseas to Australia, Australian tax may apply to the earnings that accrued after you became an Australian resident for tax purposes, known as applicable fund earnings.

The tax treatment depends on timing and how you bring the funds in. If you transfer or withdraw the foreign super within 6 months of becoming an Australian resident or ceasing foreign employment, the applicable fund earnings may be nil, meaning no Australian tax applies. If it’s more than 6 months, the earnings portion may be taxable.

Where tax applies, you generally have two options:

• include the applicable fund earnings in your personal tax return and pay tax at your marginal rate, or
• if the full amount is transferred directly to a complying Australian super fund and the conditions are met, elect for the fund to pay tax on the earnings at 15%.

Because the outcome depends on timing, amounts and foreign fund rules, you may want to seek professional advice before acting or request a private ruling from us for certainty on your specific tax position.

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