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NRI Guides for Australia

The Australia-India relationship adds its own residency tests, its own tax offset mechanism, and a real decision every time you send money home: which service actually gets the most rupees to the other end. These three guides cover that layer specifically. For the India-side rules that apply no matter where you live, see the general NRI guides below.

Australia-specific guides

General NRI guides (apply from any country)

Frequently asked questions

Does Australia have anything like the US FBAR for my NRE or NRO accounts?

No. Australia doesn't have a standalone form requiring you to report foreign account balances. Your tax return does ask a yes-or-no question about whether you held foreign assets worth AUD 50,000 or more, but the underlying foreign income itself is what actually has to be declared. Covered in the Australia-India DTAA guide.

I read that Australia's residency test is changing. Is that true?

Not yet. A 2023 Treasury consultation proposed replacing the current four-part residency test with a simpler day-count-based test, but as of this page's last check, that proposal has not been enacted and the existing tests (the resides test, domicile test, 183-day test, and superannuation test) are still the law. Don't rely on guides that assume the new test is already in effect.