The quick answer
If you worked or ran a business in Australia, there are things to finish with the ATO before or after you go.
A tax return for your last year is usually needed. Some people can lodge it early, before they leave.
An ABN and a GST registration don’t cancel themselves when you get on the plane.
The harder part: doing it in the right order, and knowing what your residency means for tax.
The list is short. The order matters.
Most people leaving Australia have the same handful of things to deal with: a final tax return, any business registrations, and their super. What catches people is that these depend on each other.
Before you cancel any registration, the ATO says you must:
“lodge all required activity statements and tax returns”Australian Taxation Office, Cancelling business registrations
So an ABN can’t simply be switched off on the way to the airport. Everything behind it has to be finished first.
Your checklist
Not every item applies to everyone, but these are the things to tick off or rule out:
Your final tax return
Any tax returns or BAS that are overdue
Your final BAS, if you are registered for GST
Cancelling your GST registration and your ABN
PAYG instalments, if you pay them
Your super
Your tax residency from the day you leave
Any study or training loan
Australian assets you are keeping, such as property or shares
The list tells you what. It doesn’t tell you which order, or how each one is treated in your case. That is the part that goes wrong.
Two people, same flight, different outcomes
Two people leave Australia on the same day after similar work. One gets a refund and a clean finish. The other gets a letter from the ATO a year later about a BAS they didn’t know was still due.
The difference comes down to what was closed, in what order, and how their residency was treated.
Six questions that decide how it ends
QUESTION 1
Are you still an Australian resident for tax?
It isn’t decided by your visa or your flight, and it changes how your last year is taxed.
QUESTION 2
Can you lodge your final return early?
Some people can. Others have to wait until after 30 June.
QUESTION 3
What happens to your ABN and GST?
Close them too early or too late and you create a problem either way.
QUESTION 4
Are you keeping anything in Australia?
Property, shares or a business left behind can be taxed differently once you have gone.
QUESTION 5
Can you get your super back?
It depends on your visa, and the tax on it can come as a surprise.
QUESTION 6
Is anything overdue?
Old returns and BAS don’t disappear when you leave.
There is no single answer to any of these. Each one depends on your own situation. Working them out is what we do every day.
What getting it wrong can cost
ATO letters and debts that follow you overseas. A return or BAS that falls due after you have gone still has to be lodged.
Penalties and interest on anything that is lodged late.
A refund you never receive. If you are owed money and don’t lodge, it stays with the ATO.
The wrong amount of tax, because your residency was treated the wrong way for part of the year.
Does this sound like you?
I’m leaving Australia in the next few months.
I’ve already left, and I didn’t finish my tax.
I had an ABN while I was here.
I was registered for GST.
I have a tax return or BAS that’s overdue.
I’m not sure whether I’m a resident for tax.
I want to know about my super.
If even one of these is you, it’s worth a quick conversation. Sorting it out early is almost always easier than fixing it from the other side of the world.
Common questions
I’ve already left Australia. Can it still be fixed?
Yes. Everything can be done online from wherever you are. Tell us where things stand and we’ll tell you what needs to be lodged.
Can I lodge my last tax return before I go?
Some people leaving permanently can lodge early. Whether you can depends on your situation, and it’s one of the first things we check.
How much does it cost?
It depends on your situation, so we give you the fee before any work starts. Asking for a quote costs nothing.
