If you live in Australia and have Indian income, you may need to file an Indian return as a non-resident, particularly to claim refunds of excess tax or after selling property. The India-Australia tax treaty allocates taxing rights, and Australia allows a foreign income tax offset. To claim treaty rates in India, you need a certificate of residency from the ATO and Form 10F.
- Document route
- Australian notary public, then apostille from DFAT
- Time difference
- Australia is 2h30 (Perth) to 5h30 (Sydney and Melbourne in summer) ahead of IST
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Australia: how it works
We determine your residential status under the Income-tax Act 2025 day-count rules and list your Indian income and the tax already deducted. Property gains are computed with the correct cost and holding period, and reinvestment exemptions are considered where they apply. Filing a return lets you claim refunds and carry forward losses.
For treaty relief, you obtain a certificate of residency from the ATO and file Form 10F in India. NRE interest is exempt in India but assessable in Australia. We coordinate with your Australian tax agent so both returns are consistent, and we respond to Indian tax notices for you. Where a buyer of your property deducted tax at a high non-resident rate, the Indian return is the only way to get the excess back, and refunds are credited to an Indian bank account that we help you link to the tax portal.
What clients in Australia should know
- Australia's tax year ends on 30 June, India's on 31 March; the same income may fall into different years.
- Indian tax notices arrive electronically; keep your email address on the Indian tax portal up to date.
- Gains on Indian property may be reduced by indexation or exemptions in India but calculated differently in Australia.
Step by step from Australia
Video consultation
A call at a time that suits Australia, after we have read your documents.
Documents signed in Australia
Australian notary public, then apostille from DFAT
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Australia where needed.
The full guide
This page covers what changes when you are in Australia. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Australia and the Cross-Border Tax & Money practice area.
Questions from clients in Australia
Do I need to file in India if tax was deducted at source?
Not always, but filing is often required or worthwhile to claim refunds.
How do I get an ATO residency certificate?
You request it from the ATO, then use it with Form 10F in India.
Is NRE interest taxable in Australia?
Yes, as part of your worldwide income.