Travel records under the microscope

If you regularly travel overseas, your travel history could become more important when it comes to your Australian tax affairs.

On 24 August 2026, the ATO announced its latest passenger movements data-matching program. Under the program, the Department of Home Affairs is expected to provide the ATO with travel information for around 115,000 individuals each year from the 2026–27 income year through to 2028–29.

The information may include your name, date of birth, arrival and departure dates, passport details and citizenship or visa status.

The ATO can use this information to compare your travel history with the information in its own records. This may help identify potential issues with tax residency, tax returns, reporting or payment obligations.

So, if you spend a lot of time outside Australia, it may be worth taking a closer look at your travel records.

Why does your tax residency matter?

Your Australian tax residency status can make a big difference to how you are taxed.

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

Your residency status can also affect:

• Whether you are entitled to the tax-free threshold
• Medicare levy obligations
• Capital gains tax (CGT)
• How certain overseas income is treated
• The tax treatment of assets you own in Australia

Importantly, simply spending time overseas does not automatically make you a foreign resident for tax purposes.

The ATO looks at a range of factors, including your family and personal circumstances, your connections to Australia, your intentions and how you live your life.

This is why your travel dates can be an important piece of the overall picture.

Your travel dates could matter more than you think

Imagine you leave Australia to work overseas and return several months later.

When preparing your tax return, you may need to determine when your Australian tax residency started or ended. Your exact departure and arrival dates could form part of the evidence supporting that position.

Now, the ATO may also have access to those dates through passenger movement information.

If the dates in your tax return don’t match the information available to the ATO, you may be asked to provide more information or explain the difference.

That doesn’t necessarily mean anything is wrong. But having good records can make the process much easier.

When should you pay particular attention?

There are a few situations where keeping accurate travel records is especially important.

1. You became or stopped being an Australian tax resident

If you moved to or from Australia during the financial year, your travel dates can help establish when your residency changed.

They may also be relevant when determining whether a part-year tax-free threshold applies.

2. You work overseas

If your job takes you overseas regularly, keeping track of when you were in Australia and when you were overseas can be useful.

Your travel history may be relevant to your foreign employment income, work-related travel and broader tax residency position.

3. You have moved overseas but still own property in Australia

Moving overseas doesn’t necessarily mean you can ignore your Australian tax obligations.

If you later sell an Australian property, your tax residency history can be relevant to the capital gains tax treatment.

This can be particularly important if the property was previously your home, as your residency and circumstances may affect whether certain main residence CGT rules apply.

What should you do?

You don’t need to worry simply because you travel overseas.

However, if you spend significant amounts of time outside Australia, a little extra record-keeping can save you a lot of trouble later.

Consider:

• Keeping a record of every overseas trip, including the date you left and returned to Australia.
• Saving supporting documents, such as flight itineraries, boarding passes and passport records.
• Keeping records from previous years, particularly if you have moved overseas or changed your residency status.
• Letting your tax adviser know about significant periods overseas, especially if you have moved countries or are planning to do so.
• Checking your travel dates before lodging your tax return if they are relevant to your residency position.

What if your records don’t match the ATO’s information?

Don’t panic.

There can be perfectly reasonable explanations for differences in records. For example, travel dates may have been entered incorrectly, or your circumstances may have changed during a period overseas.

The important thing is being able to support your position.

If the ATO asks questions about your travel history or tax residency, having documents such as flight records, passports and other evidence can help explain the circumstances.

A few minutes of record-keeping could save a lot of questions

For most people, the ATO’s passenger movements data-matching program is unlikely to have any major impact.

But if you regularly travel overseas, work in another country, have moved overseas or have a tax residency position that isn’t straightforward, your travel history could become increasingly important.

The best approach is simple: keep good records and make sure your tax return reflects your actual circumstances.

If you’ve spent significant time overseas during the year, recently moved overseas or are planning to move, it may be worth discussing your circumstances with us before lodging your tax return.

A few minutes spent checking your travel dates and tax residency position now could help avoid unnecessary questions later — and give you greater confidence that your tax return is right.

Need help with your tax residency or overseas travel?

Call us on 07 3483 0100 or send us a message if we can help.