According to Australian tax law, overseas income of Australian citizens or permanent residents must be declared and taxed at the same time. However, due to the difficulty of supervision, if the income in Australia does not reach the threshold of 6,000 Australian dollars and there is no direct income evidence, the tax bureau will not take punishment measures. After returning to China, ordinary citizens will send a letter asking you to explain why you didn't file tax returns in previous years. If you declare on the form that your annual overseas income is less than $6,000, so there is no legal need to file tax returns, the Inland Revenue Department will file your statement for future spot check or further verification. According to 1998, the personal income tax paid by Australian citizens in China can be used to offset the personal income tax payable in Australia, and only the difference of Australian personal tax rate is required ~ But in short, the green card or citizens' overseas income should be taxed normally, and other visas are not so strict.