Australia
Last verified August 7, 2026
Written for U.S. passport holders
Working on a Visitor Visa
- The Visitor visa (subclass 600) doesn't permit working for an Australian employer, but is commonly used by remote workers who are paid by an employer or clients based outside Australia.
Tax Residency
- The ATO uses several tests (the resides test, domicile test, 183-day test, and a superannuation test) — meeting any one can make you an Australian tax resident.
- Despite that multi-test framework sounding strict, the ATO's own guidance is that someone in Australia temporarily on a visa like the Visitor (600), working remotely for an overseas employer, generally won't be treated as an Australian tax resident.
The Gotcha
Australia's tax residency framework reads as intimidating on paper — four separate tests, any one of which can trigger residency — but the ATO's own published guidance for this exact situation (temporary visa, remote work for an overseas employer) is more reassuring than the technical rules suggest: it generally doesn't make you a resident. Worth confirming against your specific circumstances, but don't assume the multi-test list alone means you're automatically caught.
Sources
This page was drafted from the primary sources below. Rules change — check the linked page directly before relying on any of this.
- Australian residency if you're on a working holiday or visit — Australian Taxation Office (ATO)