Tax question on spouse income

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The difference residency makes

Australian residents for tax purposes need to declare income they have earned from anywhere in the world in their tax return. Non-residents need only declare income they derived in Australia.
If you are an Australian resident for tax purposes you:

• are entitled to the tax-free threshold
• can claim tax offsets
• generally have lower tax rates than a non-resident.

If you are a non-resident for tax purposes you:

• have a tax-free threshold of $1 (that is, you pay tax on any assessable income you earn in Australia)
• cannot claim most tax offsets
• do not pay the Medicare levy.

Is your partner an Australian resident, or non-resident?

Many people receive pensions and other income from overseas countries. If you are an Australian resident who has received income from overseas, you must show your foreign income on your tax return.

Foreign income including overseas pensions