Foreign Residence for Tax purposes

Once you know you are Australian resident for tax purposes, you must declare in your tax return about income which is earned from Australia such as employment income, rental income, Australian pension and annuities and capital gains on taxable Australian assets. 

Please be noted that your foreign income could be subject to double taxation if tax is withheld in the source country.

If you are not an Australian resident for tax purposes, you dont need to declare income that you receive from outside Australia in your individual tax return.