Author: RachelATO(Community Moderator)Community Moderator 18 Mar 2026
Hi @AussieOUFan,
US Self-Employment Tax is separate from Australian income tax and is administered by the US Internal Revenue Service. We can't advise on US tax obligations, including why SE tax applies to your situation.
If you're an Australian resident for tax purposes, you need to declare your worldwide income in your Australian tax return. This includes your sole trader income and any US investment property income. Your superannuation contributions are made to an Australian super fund and follow Australian super rules. They don't directly interact with US Self-Employment Tax.
To avoid double taxation, you may be able to claim a foreign income tax offset in your Australian tax return for foreign tax you've actually paid that won't be refunded. You can only claim an offset for tax amounts that have been paid to the foreign country. If you expect a refund of any US tax, you can't claim an offset for that portion.
A US accountant is the right person to explain why SE tax applies to you, they can look at how the Australia-US tax treaty affects your circumstances.
For Australian tax questions about foreign income or claiming foreign tax offsets, you can contact us or speak with an Australian registered tax professional who understands your complete situation.
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