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The short answer
You can be an Australian resident for tax while on a temporary visa: the ATO applies its residency tests, starting with whether you reside in Australia, regardless of visa type. If you are a tax resident and hold a temporary visa, and neither you nor your spouse is an Australian resident under the Social Security Act 1991, you are usually also a temporary resident, which means most of your Nigerian income is not taxed in Australia.
Visa status and tax status are different questions
Home Affairs decides your visa. The ATO decides your tax residency, using tests in tax law that do not mention visa subclasses. A student, a skilled worker on a temporary visa or a partner awaiting a permanent visa can all be Australian residents for tax. What the temporary visa changes is a second label, "temporary resident", which the ATO says you can hold alongside being either an Australian resident or a foreign resident for tax.
The ATO's four residency tests
The ATO's Your tax residency page (updated 3 June 2026) sets out four tests. You are an Australian resident for tax if you meet any one of them.
- Resides test
- The primary test. If you reside in Australia, you are a resident and need not apply the others. The ATO looks at factors including physical presence, intention, family, business ties and where your assets are.
- Domicile test
- You are a resident if your permanent home (domicile) is in Australia, unless your permanent place of abode is outside Australia.
- 183-day test
- You are a resident if you are physically present in Australia for more than half the income year, unless your usual place of abode is outside Australia and you do not intend to live here.
- Commonwealth superannuation test
- Applies to certain Australian Government employees posted overseas and their families. Not relevant to most readers.
For most Nigerians who have moved here to study or work, the resides test is the one that matters: you live here, your daily life, job or studies are here and often your family is with you. The ATO has separate pages on each test and separate guidance for working holiday makers.
When you are also a temporary resident
The ATO's Foreign and temporary residents page says you are a temporary resident if:
- you have a temporary visa, and
- you and your spouse, if you have one, are not Australian residents within the meaning of the Social Security Act 1991.
You are not a temporary resident if, at any time after 6 April 2006, you were an Australian resident and did not hold a temporary visa, or you and your spouse were both Australian residents under that Act. In practice, once you or your spouse becomes a permanent resident or citizen, temporary resident treatment usually ends.
Why it decides what you declare
| Your position | What you declare in Australia | Nigerian rent and interest? |
|---|---|---|
| Australian resident, not temporary resident | All income earned in Australia and overseas | Yes, with a foreign income tax offset for Nigerian tax paid |
| Australian resident and temporary resident | Australian income, gains on taxable Australian property, and income from work or services performed overseas while a temporary resident | Generally no |
| Foreign resident | Income earned in Australia; no tax-free threshold and no Medicare levy | No |
The table summarises the ATO's residency and temporary resident pages. Note the exception for temporary residents: pay for work or services you perform overseas while a temporary resident is declared. A freelance job done while visiting Lagos is an example to check.
Common situations
These are illustrations of how the tests are usually applied, not rulings. Your own facts decide.
- Student on a multi-year course. Living, studying and often working part-time here points towards residing in Australia. With a temporary visa, and no spouse who is an Australian resident under the Social Security Act, temporary resident status usually follows.
- Skilled worker on a temporary work visa with family here. Usually resides here and, on a temporary visa, is usually also a temporary resident.
- Partner of an Australian citizen or permanent resident. Even on a temporary visa, the spouse condition means temporary resident status is unlikely, so worldwide income is generally declared.
- Short visit to family. A few weeks on a visitor visa while your home and work stay in Nigeria usually means you do not reside here; the 183-day test is the one to watch if visits grow longer.
Working it out for yourself
- Ask whether you reside in Australia: where you live, work or study, where your family is, how long you intend to stay.
- If not clearly, check the 183-day and domicile tests for the income year (1 July to 30 June).
- If you are an Australian resident, check your visa: temporary or permanent.
- If temporary, check whether you or your spouse is an Australian resident under the Social Security Act.
- Use the result to decide which Nigerian income goes on your return; see the temporary resident exemption and declaring Nigerian bank interest.
Nigeria applies its own, separate tests, and there is no treaty to break a tie; see whether Nigeria taxes you while you live in Australia.
Where Pryme fits
Whatever your status, keeping Nigerian income in one account makes the record simpler. Pryme statements, and verifiable statements through VerifyDoc.ai, show what arrived and when.
Questions people ask
Am I a tax resident in Australia on a student visa?
You can be. The ATO applies its residency tests, starting with whether you reside in Australia, not your visa type. A student living and studying here may reside here; check the ATO's tests for your facts.
What is the 183-day test?
You are a resident if you are physically present in Australia for more than half the income year, unless your usual home is outside Australia and you do not intend to live here.
What is a temporary resident for tax?
Someone with a temporary visa where neither they nor their spouse is an Australian resident under the Social Security Act 1991. It sits alongside being an Australian or foreign resident for tax.
Does becoming a permanent resident change my tax?
Usually. Once you no longer hold a temporary visa, temporary resident treatment generally ends and, as an Australian resident, you declare worldwide income.
Sources
- ATO: Your tax residency (updated 3 Jun 2026) · accessed Oct 2026
- ATO: Foreign and temporary residents (updated 3 Jun 2026) · accessed Oct 2026
- ATO: Foreign and temporary resident income (updated 8 Jun 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.