482 Visa Tax Return Australia (TSS) — FY2025-26 Tax Guide
Subclass 482 (TSS) holders are sponsored into substantive ongoing employment and are tax residents from the day the visa is granted. This page explains how the four ATO residency tests apply, the resident tax rates, Medicare Levy responsibility by RHCA status, the broad deduction range available to sponsored workers and how DASP works on departure.
The Temporary Skill Shortage visa (subclass 482) is granted on the basis of an existing sponsored job in Australia, often with a two to four year intent and a clear path to permanent residency for many holders. This means your employment relationship is substantive and ongoing from the start, your residential arrangements are stable and your life sits firmly within Australia. The ATO Resides Test is therefore satisfied from the visa grant date, and you are taxed under the standard resident regime — not under any special temporary-worker schedule.
As a resident for tax, you receive the $18,200 tax-free threshold, the standard resident marginal rates and access to the Low Income Tax Offset where applicable. The Medicare Levy and Medicare Levy Surcharge depend on your country of origin and whether you are enrolled in Medicare under a Reciprocal Health Care Agreement. Holders from RHCA countries can enrol in Medicare and pay the 2% levy; holders from non-RHCA countries should apply for a Medicare Entitlement Statement to obtain a full or partial exemption.
The most important rule that distinguishes you from citizens and permanent residents is that HECS-HELP is not available on a 482 visa. Any further study you self-fund is generally a private expense unless it directly maintains the skills used in your current sponsored role. On the upside, the deduction range is the broadest of any temporary visa class because your employment is substantive: working from home running costs, professional registration, industry subscriptions, work-related car travel and self-education tied to your nominated occupation are all in scope, supported by good record keeping. On permanent departure, super is paid out as DASP and taxed at 35% on the taxed component.
Tax residency rules
All four ATO residency tests apply to 482 holders, and the typical sponsored worker satisfies the Resides Test cleanly. From visa grant, you have a long-term employment contract with a single Australian employer, you usually relocate your family, you sign a long lease or buy property, you establish full Australian banking, health insurance and superannuation arrangements, and you build a settled life around a single base city. The Commissioner regards these as classic indicators of residing in Australia. The Domicile Test sometimes confirms the same outcome where 482 holders take steps toward permanent settlement, but most retain a domicile of origin overseas, so the Resides Test does the heavy lifting. The 183-Day Test usually reinforces residency later in the income year, given that 482 visas typically run for two to four years and holders rarely take extended overseas leave. The Commonwealth Superannuation Test does not apply to private-sector 482 workers. Two situations can complicate matters. First, if your sponsored role requires extensive international rotations and you spend less time in Australia than overseas in the income year, residency can come under question for that year — keep clear records of days in and out of the country. Second, if you arrive part-way through the year, you lodge a part-year resident return and the tax-free threshold is pro-rated. As with all temporary visa holders, retaining lease, employment, banking and health insurance documents protects your residency position in the rare event the ATO reviews it.
Applicable tax rates
Resident FY2025-26 rates apply: 0% up to $18,200, 16% from $18,201 to $45,000, 30% from $45,001 to $135,000, 37% from $135,001 to $190,000 and 45% above that. Most 482 holders earn at or above the Temporary Skilled Migration Income Threshold so they sit in the 30% or 37% bracket. The Low Income Tax Offset of up to $700 phases out by $66,667 and rarely affects 482 holders. The 2% Medicare Levy applies if you are enrolled in Medicare; RHCA-country holders typically are, and may also face MLS at higher incomes if they do not hold appropriate private hospital cover. Non-RHCA-country holders should obtain a Medicare Entitlement Statement to claim a full or partial exemption. HECS-HELP is not available, so no compulsory repayments are deducted. On permanent departure, super is paid out as DASP and taxed at 35% on the taxed component.
Common deductions
- 1The full set of work-related expenses for your nominated occupation, including industry tools, software, reference materials and equipment used in your sponsored role.
- 2Professional registration fees and association membership dues required by your licensing body, such as AHPRA, CPA Australia, Engineers Australia, ACS or the Law Society.
- 3Working from home running costs using either the 70 cents per hour fixed-rate method or the actual cost method, supported by a four-week representative diary and ongoing roster.
- 4Work-related car expenses for travel between two work sites or to client locations, claimed via the cents-per-kilometre method or the logbook method with a 12-week diary.
- 5Self-education costs that maintain or upgrade the specific skills used in your sponsored role, including short courses, certifications and conferences attended for current job skills.
- 6Tax agent fees paid in the previous financial year for preparing your return, fully deductible in the year of payment.
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Frequently asked questions
Am I a tax resident on a 482 TSS visa?
Yes, in almost every case. Your sponsored employment is substantive and ongoing, you have a long-term lease or property, you set up Australian banking and health insurance and your daily life is firmly anchored in one location — all clear indicators that the Resides Test is satisfied from visa grant. The 183-day test confirms residency later in the year. The narrow exception is sponsored roles with significant overseas rotations where you spend more time abroad than in Australia in the income year. In that case keep travel records and consider professional advice.
Do I have to pay the Medicare Levy on a 482 visa?
It depends on whether you can enrol in Medicare. Holders from countries with a Reciprocal Health Care Agreement (United Kingdom, Ireland, Italy, the Netherlands, New Zealand and several others) usually enrol and pay the 2% Medicare Levy, and may face MLS if income is high and private hospital cover is missing. Non-RHCA-country holders should apply to Services Australia for a Medicare Entitlement Statement to obtain a full or partial exemption — keep the certificate and quote it on your return.
Can I claim HECS-HELP for a Master's degree on a 482?
No. HECS-HELP is restricted to citizens, permanent residents and a small number of humanitarian visa subclasses. As a 482 holder you must pay any further course fees upfront. These fees are generally not deductible because they are private. The narrow exception is targeted self-education that directly maintains or upgrades the specific skills used in your sponsored job. A working software engineer taking an AWS solutions architect certification could deduct the directly related portion; an MBA pursued for a future career change generally could not.
What deductions are most relevant for sponsored workers on a 482?
Because you are in substantive ongoing employment, the deduction range is broad. Common items are professional registration fees, industry subscriptions and journals, work tools and software, working from home running costs using the 70-cent fixed-rate method, work-related car travel evidenced by a logbook, self-education tied to your nominated occupation and tax agent fees. Always keep itemised receipts, a four-week phone or internet diary and a clear apportionment of any private use, because employer-paid items cannot be claimed.
What happens to my super if my 482 ends and I leave Australia?
Your employer pays 12% Superannuation Guarantee throughout your employment. When your 482 visa expires or is cancelled and you leave Australia permanently, you submit a DASP application. As a non-WHM visa holder, the taxed component of your super is taxed at 35%, much lower than the 65% rate for working holiday makers. Apply within six months of departure for the simplest process, and consolidate small accounts before you go to avoid losing money to admin fees.
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