ato logo
Search Suggestion:

Foreign employment income and section 23AG – employees

Find out about tax and super on foreign employment income covered by 23AG or 23AF if you worked overseas.

Exemption for Australian residents under 23AG

Use the steps to work out if your foreign employment income is exempt from Australian tax.

Exempt income and other tax obligations

How your foreign employment income can affect other aspects of your tax, even if it is exempt from income tax.

Pay as you go and foreign employment income

Make sure your pay as you go withholding meets your end-of-year tax liability if you have exempt foreign income.

Fringe benefits tax and foreign employment income

Find out how a fringe benefit you receive may affect your eligibility to claim a foreign income tax offset.

Superannuation and foreign employment income

Check your super entitlements and deductions on your foreign employment income.

QC23115