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1. If you consider yourself as an Australian resident for tax purpose, then you can choose to submit a “non-lodgement advice” to the ATO if your total assessable income is below the $18,200 threshold.
2. If you used to be a non-resident and living and working overseas then any money you earn from foreign sources during that time should not be taxed in Australia. If you decide to transfer these funds back to Australia this should not trigger any Australian tax obligations, although there may be foreign exchange gains or losses arising on conversion of the funds to Australian dollars. Note that Austrac monitors certain transfers of funds into Australia and reports the details to the ATO so you should ensure you have records showing that the funds were derived from foreign sources while you were a non-resident.
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