Income Tax on a Visa 482: Resident or Non-Resident?
Many 482 visa holders mistakenly believe that because it’s a temporary visa, they must be taxed as a non-resident. This is not correct — tax residency is determined by the ATO, not by your visa type.
Tax residency is different from visa residency
The ATO determines tax residency based on practical factors, not your visa type:
- How long you stay in Australia (ongoing or temporary)
- Whether you have a home in Australia
- Where your family lives
- How long you intend to stay
Most 482 visa holders come to Australia intending to stay for several years, with a home and family present → they are treated as an Australian tax resident from the day they arrive.
Resident vs non-resident tax rates
The difference is significant:
Tax resident:
- Tax-free threshold: $18,200 a year
- Progressive rates: 0% → 19% → 32.5% → 37% → 45%
- Access to the low income tax offset and other offsets
Non-resident:
- No tax-free threshold
- Rates start at 32.5% up to $135,000
- No access to most tax offsets
Someone earning $80,000 a year: a tax resident pays roughly $17,500; a non-resident pays roughly $26,000 — a difference of about $8,500.
When you may be treated as a non-resident
A 482 visa holder may be treated as a non-resident if:
- They come to Australia on a short-term contract (under a few months) with a clear intention to return home
- Their family does not accompany them and they have no permanent home in Australia
- They maintain their main life in their home country
If you are unsure, the ATO has an online tax residency tool to check.
Annual tax returns
The Australian financial year runs 1 July to 30 June.
You must lodge a tax return each year (due 31 October, or 15 May if lodging through a tax agent).
Documents needed: payment summaries from your employer, and receipts for valid deductions (work-related expenses, home office if applicable).
Valid tax deductions
A tax resident can deduct work-related expenses:
- Travel costs between work locations
- Tools and equipment needed for work
- Self-education if directly related to your current job
- Home office (if you work from home)
Not deductible: the cost of travelling from home to your regular workplace.