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Creative & Digital · Brisbane

Accountants for Digital Nomads

Working from Bali, Lisbon or Brisbane in the same year — residency is the question that determines everything else about your tax.

CPA-qualifiedRegistered Tax & BAS AgentsFixed monthly fees

Am I still an Australian tax resident if I work overseas?

Probably, unless you've genuinely established a permanent home elsewhere. Residency turns on your ordinary circumstances — where your permanent abode is, family and asset ties, behaviour and intention — not on days counted or your visa type. Residents are taxed on worldwide income with foreign income tax offsets available; non-residents are taxed only on Australian-sourced income but lose the tax-free threshold and the CGT discount. Ceasing residency can also trigger a deemed disposal of certain assets.

  • Specialist support for location-independent workers
  • Fixed monthly packages from $220
  • BAS, payroll and year-end handled together
  • Benchmarked against ATO industry figures

What we watch

What matters most for location-independent workers.

Residency, documented

A position taken deliberately with evidence — leases, employment, family location, asset ties — not assumed from a departure date.

Double tax agreements

Treaties allocate taxing rights and can override the default position. They also govern how offsets and exemptions apply.

Departure CGT

Ceasing residency can deem a disposal of non-taxable Australian property unless you elect otherwise — an election with long-term consequences.

Main residence trap

Non-residents generally can't access the main residence CGT exemption on sale. Selling while overseas can be extremely expensive.

Deductions

Digital Nomads — what you can claim.

A working checklist we go through with every client in this sector. Substantiation requirements differ by item — we'll tell you which need records and which don't.

  • Home office wherever it is, on work-use basis
  • Laptop, equipment and software
  • Coworking space fees
  • Business travel (not relocation or holidays)
  • Professional insurance and registrations
  • Self-education related to current income
  • Phone, internet and VPN costs
  • Foreign tax paid (as an offset, not a deduction)

Free 15-minute consultation

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FAQ

Digital Nomads — questions we're asked most.

How many days can I spend overseas before I'm a non-resident?

There's no day count that decides it. The 183-day rule is only one test and mainly relevant to people coming to Australia. Australians leaving are usually assessed on whether they've abandoned their Australian domicile and established a permanent place of abode overseas — which is about facts, not a calendar.

Do I pay Australian tax on income earned overseas?

If you're a resident, yes — worldwide income is assessable, with a foreign income tax offset for tax paid abroad. If you're a non-resident, only Australian-sourced income is taxed, at non-resident rates with no tax-free threshold. This is why the residency conclusion drives everything else.

What happens to my Australian property if I leave?

Rental income remains taxable in Australia and withholding rules may apply. Critically, non-residents generally cannot claim the main residence exemption on sale — so the timing of a sale relative to your residency status can change the tax by hundreds of thousands. Plan it before you leave, not after.

Should I keep my Australian company while abroad?

Sometimes, but a company's own residency depends on where it's managed and controlled — running it from overseas can create foreign tax obligations and even change the company's residency. It needs a specific look at both jurisdictions rather than a general answer.

Written & reviewed by

Tax Accountant Brisbane Team

CPA-qualified accountants & registered tax agents

Our Brisbane team has prepared thousands of individual, small-business and SMSF returns since 2015. Every guide on this site is written, fact-checked and updated against current ATO rulings and legislation.

CPA Australia membersTPB-registered Tax AgentsRegistered BAS AgentsXero Certified Advisors

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Ready when you are

Accountants for digital nomads — let's talk.

Free 15-minute consultation, fixed monthly fee, and an accountant who already knows your sector.

Call 0422 026 728Get a free quote