AUSTRALIA · TAX RETURNS · CHECKED 19 OCTOBER 2026

International student tax returns in Australia

Tax residency, student wages, course deductions and Medicare when lodging a student tax return.

There is no single student-visa tax rate

Your tax residency determines which income-tax rules normally apply. A student visa does not by itself establish Australian tax residency, and immigration residency is a different concept. Check your circumstances using the ATO tests.

Combine all your jobs

Use annual gross wages and tax withheld across every employer. More than one job does not create a separate tax-free threshold for each job. The final assessment considers your combined income.

Tuition is not automatically deductible

A course must have the required connection to work you were already doing. Studying to enter a different profession generally does not qualify. A hospitality job does not make an unrelated nursing course deductible.

OSHC is not a Medicare exemption certificate

Overseas Student Health Cover is health insurance for international students. Holding it does not by itself prove an exemption from the Medicare levy. Check whether you need a Medicare Entitlement Statement and which days it covers. Do not select a full-year exemption just because you have a student visa.

Read the official guidance
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