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Taxation

Overseas Visitors

1 A visitor to Australia is generally subject to Australian tax on income from an Australian source. The source of wages, salary or professional fees is generally the country where the duties or services are performed.

2. In determining liability to Australian tax for a particular year (note that the Australian tax year ends 30th June) it is necessary to consider the provisions of any applicable double taxation agreement. Australia has concluded taxation agreements with over 40 countries to avoid the incidence of double taxation i.e. to avoid being taxed both in Australia and the visitor's country of origin.

3. With some variation from agreement to agreement, teaching and research remuneration of visiting professors or teachers is taxable only by the visitor's country of origin provided the visit to Australia does not exceed two years. (e.g. visitors from the U.K., Germany, Malaysia). Note however that agreements with some countries state that the visit to Australia must be less than 183 days (e.g. United States).

4. It is most unlikely that visitors from countries which do not have a tax agreement with Australia would be able to avoid paying Australian income tax on income derived from an Australian source.

5. Where eligible, overseas visitors should apply to the Australian Taxation Office for a Certificate of Exemption. The University is required to deduct tax from all earnings at the non-resident rate unless such Certificate is received by the University, notwithstanding that the visitor may be from a country with which Australia has a taxation agreement. If a non-resident employee does not provide a valid Employment Declaration and Tax File Number (TFN) then tax must be deducted at the top marginal rate (currently 48.5%).

6. Non-resident employees cannot claim dependant rebates.

7. Medicare levy does not usually apply to non-residents.

8. Non-residents are not entitled to receive a general exemption (i.e. tax-free threshold)

9. Where Australian tax has been paid and the visitor is later deemed to be exempt from such tax, a refund of the tax paid would be available from the Australian Taxation Office.

10. In view of the complex and everchanging nature of income tax law, the foregoing information is issued only as a guide. It is strongly recommended that all overseas visitors contact the Australian Taxation Office prior to the finalisation of the arrangements for their proposed visit if information on any taxation matter is required.