Tax in Australia for Kiwis – What is a Resident for Tax Purposes?

For taxation purposes, there is also a difference between temporary residents and permanent residents. Most New Zealanders in Australia will qualify as temporary residents, unless you are married to an Australian or hold a “protected” special category visa, or have applied become a permanent resident. Temporary residents are exempt from being taxed in Australia on income earned overseas and on capital gains (and losses) on some kinds of assets such as shares, rental income etc.