“I spend a fair bit of time overseas. Could my travel history affect my Australian tax position?”

If you travel regularly, split your time between countries or have moved overseas, your travel history may matter more to your tax position than you realise.

The ATO has expanded its passenger movement data-matching program, giving it access to information such as arrival and departure dates, passport details and visa or citizenship status for around 115,000 people each year from 2026–27 through to 2028–29.

That information can be compared with what taxpayers report in their returns, particularly where residency, foreign income or other overseas activity is involved.

Why tax residency matters

Your Australian tax residency can have a big impact on how you are taxed.

Australian residents are generally taxed on their worldwide income, while foreign residents are generally taxed only on Australian-sourced income.

Residency can also affect:

• the tax-free threshold
• Medicare levy obligations
• capital gains tax
• and the treatment of Australian property

The important thing is that tax residency is not decided by one simple rule.

Spending time overseas does not automatically make you a foreign resident. Your family circumstances, connections to Australia, intentions and behaviour can all be relevant.

When could travel history matter?

There are a few common situations where accurate dates become especially important.

Part-year residency

If you became or ceased to be an Australian tax resident during the year, the dates you arrived and departed may support your position and affect things like the part-year tax-free threshold.

Working overseas

For people travelling internationally for work, travel history can help establish when you were working in Australia and when you were overseas.

That can matter where your return includes foreign employment income or other overseas activity.

Selling Australian property

If you move overseas and later sell an Australian property, your residency history can affect the CGT treatment and whether the main residence exemption may be available.

What should you keep?

You do not need a filing cabinet full of boarding passes for every family holiday, but good records are useful where your residency position is less straightforward.

A practical starting point is to keep:

• arrival and departure dates
• flight itineraries
• boarding passes where available
• passport records
• and notes about significant periods spent overseas

Most importantly, check that the dates used in your tax return match your actual movements.

Final thought

For most people, the ATO’s passenger movement program will not cause any issue at all.

But if you spend significant time overseas, have moved countries or have a finely balanced residency position, a few minutes spent checking your records now could save a lot of questions later.

If you are unsure where you sit, talk to your Aspen advisor before lodging.