Who is a foreign resident for tax purposes?
A foreign tax resident is an individual or entity who is:
- a United States citizen; or
- a resident for tax purposes of any country other than Australia.
US citizens include:
- anyone born in the US; and
- those born outside the US whose parents are US citizens.
You will be asked to complete a self-certification when you open a new account or request certain services from us. You should consult a tax professional if you are unsure whether you are a foreign tax resident.