Tax and Work Related Document Checklist for International Students in Australia

This is a document checklist, not a “how to lodge” guide – for the actual lodging steps see our step-by-step first tax return guide. What most checklists miss is one document almost every international student needs and few know exists: the Medicare Entitlement Statement.

Before you start working: the setup documents

You need a Tax File Number (TFN) before your first pay, an Australian bank account for your pay to be deposited into, and your passport and visa details on hand for your employer’s onboarding paperwork. See our TFN application guide if you have not applied yet – this is the one document that genuinely blocks you from being paid correctly if it is missing.

The document almost every checklist forgets: your Medicare Entitlement Statement

Most international students are not entitled to Medicare and are eligible for a full or partial exemption from the Medicare levy – but you do not get this automatically. You need to apply for a Medicare Entitlement Statement from Services Australia, and you need a new one for each tax year. If your taxable income is above the Medicare Levy threshold (around $28,011 for the 2025-26 year) and you are treated as a resident for tax purposes, the ATO can charge the levy by default if you have not claimed the exemption with your MES on hand. This single document has genuine dollar value at tax time and is the thing this checklist exists to flag.

At tax time: what to actually gather

Your income statement (the digital replacement for the old paper PAYG payment summary) is accessed through myGov, linked to the ATO. Wait until your employer marks it “Tax ready” – usually a few weeks after 30 June – before lodging, since using unfinalised figures can mean redoing your return later. Alongside that, gather your Medicare Entitlement Statement, any work-related expense receipts, your bank account details for your refund, and your TFN. For what to actually keep and for how long, see our record-keeping guide.

Keep it simple: two folders, not a filing system

You do not need an elaborate system. One folder for “before I’m employed” documents (TFN confirmation, bank details) and one for “tax time” documents (income statement, MES, receipts) covers almost everyone’s needs. The MES is the one item worth a calendar reminder each year, since it is easy to forget precisely because it is not something you deal with monthly like payslips.

Bottom line

Get your TFN and bank details sorted before you start work, then at tax time gather your “Tax ready” income statement, work-expense receipts, and – the one most students miss – a current Medicare Entitlement Statement to claim your Medicare levy exemption correctly.