Australian Tax Office Requirements
Destination: Australia
Australian Tax File Number
If you are working in Australia for the first time, you must register for a tax file number. Although this is not compulsory, you will pay more tax than necessary without one. You can do this at any main tax office and it will take approximately four weeks to process and receive. In the meantime, you will be issued with a registration notice which allows you to commence employment and be taxed at the appropriate rate.
To find your local tax office and for more information about the Australian tax system, visit the Australian Taxation Office website.
Filing a Tax Return
Australian taxation law requires all wage earners to submit an annual Tax Return showing all income earned and tax paid in that tax year. The Australian tax year starts on 1st July and ends on 30th June.
At the end of your Australian work experience you should obtain 'Group Certificates' from your employers which you will need to complete your final Tax Return. Tax Return forms are available from all Post Offices, or can be downloaded from the ATO's website. Relevant information is located under the 'PAYG' (Pay As You Go) and 'Tax Pack' sections of the website.
The tax you will pay
Below are tables of the tax rates that apply to individuals for the financial year (2008-2009) broken down into two sections - Residents and Non-Residents:
Residents of Australia
| Taxable Income | Tax on this income (AUD $) |
|---|---|
| 0 – $6,000 | Nil |
| $6,001 – $34,000 | 15¢ for each $1 over $6,000 |
| $34,001 – $80,000 | $3,600 plus 30¢ for each $1 over $34,000 |
| $80,001 – $180,000 | $18,000 plus 40¢ for each $1 over $80,000 |
| $180,001 and over | $58,000 plus 45¢ for each $1 over $180,000 |
Non-Residents of Australia
| Taxable Income | Tax on this income (AUD $) |
|---|---|
| 0 – $34,000 | 29¢ for each $1 |
| $34,001 – $80,000 | $9,860 plus 30¢ for each $1 over $34,000 |
| $80,001 – $180,000 | $23,660 plus 40¢ for $1 over $80,000 |
| $180,001 and over | $63,660 plus 45¢ for $1 over $180,000 |