The ATO and your Bali rental income

Australian residents are taxed on worldwide income, so rental income from a Bali villa is assessable in Australia at your marginal rate. Indonesian tax paid is generally credited under the Australia–Indonesia double tax agreement. On sale, the gain is assessable under CGT rules, with the 50% discount if you held the asset for more than 12 months. A PT PMA structure may bring controlled‑foreign‑company reporting.

We are not licensed to give financial advice in Australia. This guide is reviewed by a named Australian accountant and links to the ATO pages it relies on.