Australia · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
When this country treats you as a tax resident
ATO leads with "resides test" (life-centre); 183-day and domicile back it up.
- Primary test
- Composite test
- Day threshold
- 183 days
How days are counted: Resident if any of 4 tests passes: resides, domicile, 183-day, superannuation
Also makes you resident
- Resides: physically dwells in Australia
- Domicile: permanent home is AU unless permanent abode overseas
- 183 days + no usual abode overseas
Tax authority: ato.gov.au
Tax residency is decided separately from immigration status — these tests can make you a tax resident whatever visa you hold, and leaving a visa behind does not by itself end them.
Count your days against this rule Compare residency tests across countries
Australia taxes income federally through the Australian Taxation Office (ATO) at progressive rates and levies a Goods and Services Tax (GST) on most supplies. Residents are taxed on worldwide income; the tax year runs 1 July to 30 June.
Taxes are administered by the Australian Taxation Office (ATO). Companies pay company income tax, and GST applies to most goods and services.
- The company tax rate is 30%, or 25% for base-rate entities (smaller companies that meet the criteria).
- GST is 10% and applies to most goods and services.
- Filing and payment are handled online through the ATO Business Portal / myGovID.
- 1
Check your tax residency
Determine your Australian tax residency; residents are taxed on worldwide income, foreign residents on Australian-sourced income, and the tax-free threshold applies to residents.
- 2
Get a Tax File Number
Apply for a Tax File Number (TFN) from the ATO; businesses also register for an ABN and, where relevant, GST.
- 3
Understand the taxes that apply
Identify income tax (progressive rates), the Medicare levy, GST on most goods and services (business), and compulsory superannuation on wages.
- 4
Have PAYG withheld
Employers withhold Pay As You Go (PAYG) tax; the self-employed may pay PAYG instalments.
- 5
Lodge your return
Lodge your tax return through myTax or a registered agent — usually due 31 October for self-lodgers, for the year ending 30 June.
- 6
Pay, keep records and get advice
Pay any amount owing, keep records for the required period, and get advice for foreign-income or residency questions.
- Tax residency determined
- Tax File Number (TFN) [+ ABN/GST for business]
- Applicable taxes identified (income tax, Medicare levy, GST, super)
- PAYG withholding or instalments
- Return lodged via myTax/agent (by 31 October)
- Superannuation contributions tracked
- Records kept for the required period
- Advice for foreign-income/residency
- Australian Taxation Office (ATO)
National tax authority — company tax, GST, filing.
Frequently asked questions
When is the Australian tax year?
The income year runs from 1 July to 30 June, and individuals lodge a return after year-end.
Am I a resident for tax purposes?
Residency depends on tests such as domicile and physical presence; residents are taxed on worldwide income, non-residents only on Australian-source income.
What is the GST rate?
GST applies at a flat rate to most goods and services, with some exemptions such as basic food.
Government portals
- Australian Government — Australian Government's official entry point — quick access to all department services
- Dept of Home Affairs — Student/work visas, skilled migration (189/190/491 subclasses), and citizenship applications
- Australian Tax Office (ATO) — TFN application, tax refunds, GST, superannuation, and personal income tax lodgment