Leaving Australia - Tax Guide

This guide is intended for individuals leaving Australia for employment purposes. It aims to provide an overview of the main Australian tax considerations and issues that affect Australian employees working overseas and is current as at July 2023.


The guide includes essential information for individuals leaving Australia for employment abroad, including:

  • Australian tax residence status; including the multiple tests to determine tax residency and the cessation of Australian residence;
  • Tax compliance for Australian residents and non-residents;
  • Taxes and levies, including medicare levy, superannuation and fringe benefits tax (FBT);
  • Tax planning for employees;
  • And, double taxation agreements.
This guide is general in nature and you should not act upon information contained in it without seeking professional advice based upon your personal circumstances. Should you require assistance, please contact a BDO adviser, or learn more about BDO's global expatriate tax services.