INDOAUS

I had TFN issued when I was in high school at qld. Since I have been issued with TFN, I have never received any income in oz (but receive income in my home country) and never file an oz tax return. Will the ATO billed the tax for income earned in my home country?

Pollyana

No

INDOAUS

That's a big relieve . However, I will confirm with ATO once I've arrived in OZ. Thanks again Polly.

NickyC

Why do you think that the ATO would or could tax income earnt overseas while you're not living here?

If the ATO tried to tax everyone who ever had an Ausralian TFN there would be an outcry (particularly from the zillions of backpackers who worked here once).

Pollyana

Exactly!
To the OP - presumably you are paying tax in the country you are living in. Why on earth would you thik the ATO would tax you again, especially on earnings that are not related to working in Australia.
If you really are worried about it, email the ATO now, why wait till you get here.

INDOAUS

When I was trying to find email of ATO (I thought ATO only asist oz taxpayer that is why I waited till I get to OZ), I found an info on ATO site that non-oz resident would only be tax on their oz income. As I was a dependent of my parent student visa, I have to agree with OP.
To the OP, oz resident is tax on their world wide income and I thought I was oz resident, which apparently was not, when I acquired a TFN.
And after giving it a long thought, DIAC, in any case, would request to pay any unpaid taxes before granting the PR