[sk0g]

Do you mean if you pay, say, 20% tax in Switzerland as an Australian, never setting foot in Australia for an income year. Then you lodge tax in Australia and the ATO says you only have tax credits for 20% of your income, meanwhile you'd be paying 32% of your income as tax - you would then have to pay ATO the 12% difference out of pocket?

Do you have any links to information regarding Australian citizens being taxed abroad? I know for HECS, etc you're still meant to lodge and pay those amounts, but didn't realise it might be a fair bit worse than that!

[paranoidrobot]

It's complicated, but assuming that the ATO thought you were a resident for taxation purposes, then yes you still lodge a tax return in Australia, claim the tax paid in Switzerland as a credit (assuming it's recognised) and pay whatever gap there is.

It's made more difficult because tax years don't align, so it needs to be worked out that way too. Oh, and because Switzerland probably put their tax records in Swiss-Fench/Swiss-German all your documents would need to be formally translated.

I'd start by checking put the ATO site they had a bunch of tests for your residency there.