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The short answer
Australia's tax year ends on 30 June, and your first return covers the part of that year you were here. Lodge online with myTax through myGov, on paper, or through a registered tax agent. If you are a resident for tax purposes, the ATO says you declare income from Australia and overseas; temporary residents are generally not taxed on most foreign income. Check the ATO's due date for your year.
Many Nigerian salary earners never deal with a personal return, because PAYE is deducted at source. In Australia many workers lodge a return every year, even when tax has been withheld from every pay. Your first one is where residency, part-year income and any Nigerian income all have to be dealt with correctly.
The tax year and the deadline
The Australian income year runs from 1 July to 30 June; the ATO publishes end-of-financial-year exchange rates at 30 June for this reason. If you arrived in, say, February, your first return covers February to 30 June.
The due date depends on how you lodge. We did not open the ATO page that sets the self-lodger due date for 2025-26, so check it on the ATO site. If you use a registered tax agent and are on their list before the self-lodger date, later dates can apply.
Are you a resident for tax purposes?
Tax residency is not the same as your visa. It decides what you declare.
| Status | What the ATO says about income |
|---|---|
| Australian resident | Declare all income earned in Australia and overseas |
| Temporary resident (tax resident on a temporary visa who meets the temporary resident rules) | Most foreign income is not taxed in Australia; employment or services performed overseas while a temporary resident may be |
| Foreign resident | Declare Australian-sourced income; no tax-free threshold; no Medicare levy |
Whether you meet the temporary resident rules depends on your visa and the ATO's definition, so do not assume. The ATO's residency tests are detailed, so work through them for your own facts. See the residency test on a temporary visa.
The year you arrive
The ATO says that once residency ends, foreign residents do not need to return foreign-source income from that date. The year you arrive raises the mirror question of income earned in Nigeria before you came. We could not confirm the ATO's treatment of pre-arrival income on a page we opened; ask the ATO or a registered agent if you had Nigerian salary or business income earlier in the year.
Nigerian income on your return
- If you must declare foreign income, the ATO says you convert it to Australian dollars, using rates under its translation rules or an average rate.
- The ATO says its published rates are monthly and year-end; for a currency not listed, any reasonable external rate may be used.
- If you paid Nigerian tax on income Australia also taxes, a foreign income tax offset may be available, with records of the tax paid.
- Rent from a Nigerian property and Nigerian bank interest are listed by the ATO as foreign income for residents.
Detail is in declaring Nigerian rental income and declaring Nigerian bank interest.
Worked example (illustrative only)
A tax resident who is not a temporary resident receives ₦1,200,000 of rent from a flat in Lagos during the year. Using an example rate of ₦1,000 to A$1, that is A$1,200 to declare as foreign income. If ₦120,000 of Nigerian tax was withheld on it, that is A$120, which may count towards a foreign income tax offset if the ATO's conditions are met. The exchange rate here is invented for the example; use the ATO's rules or a reasonable published rate for the actual dates.
How to lodge
| Method | What the ATO says (updated 14 June 2026) |
|---|---|
| myTax online | Prepare and lodge online |
| Paper return | Lodge by mail; most refunds within 50 business days |
| Registered tax agent | The only people who can charge a fee to prepare and lodge your return |
You need a TFN to lodge online; the ATO says without one you cannot. Set up myGov and link the ATO first; see setting up myGov.
What to gather
- Your income statement from each employer, usually visible in ATO online services once the employer finalises it.
- Bank interest from Australian accounts.
- Records of any Nigerian income, with dates and amounts, if you must declare it.
- Receipts for work-related expenses you intend to claim.
- Private health insurance details, if any, and your visa and arrival dates.
Where Pryme fits
Pryme statements show naira, dollar, pound and euro activity in one place, which helps when you or your agent pull together Nigerian income. A verifiable statement through Pryme's partnership with VerifyDoc.ai can be checked as genuine and unaltered by whoever receives it. See verifiable statements and the multicurrency account.
Questions people ask
When is the Australian tax year?
1 July to 30 June. Your first return covers the part of that year after you arrived.
Do I declare my Nigerian income in Australia?
Residents declare worldwide income. The ATO says temporary residents are not taxed on most foreign income. Check your status.
Can I lodge my first return on paper?
Yes. The ATO says most paper return refunds issue within 50 business days.
Who can charge me to do my tax return?
Only registered tax agents, according to the ATO.
Sources
- ATO: How to lodge your tax return (updated 14 Jun 2026) · accessed Oct 2026
- ATO: Your tax residency (updated 3 Jun 2026) · accessed Oct 2026
- ATO: Foreign and temporary resident income (updated 8 Jun 2026) · accessed Oct 2026
- ATO: Australian resident for tax purposes, foreign and worldwide income (updated 15 Jun 2026) · accessed Oct 2026
- ATO: Foreign exchange rates overview (updated 14 Aug 2026) · accessed Oct 2026
- ATO: What is a tax file number? (updated 22 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.