Issues of NRN’s

A ‘Non-Resident Nepali’ is a person who is a Nepali citizen or of Nepal’s origin but does not live in Nepal. The law distinguishes between residents and non-residents. Residents of Australia are normally taxed on all of their worldwide earnings. Non-residents are solely subject to taxation on income earned in Australia. For income under $45,000, the marginal tax rates are different, resulting in higher tax rates for non-residents