External
A non-resident of Australia must be taxed at the non-resident rates which is the 'No' Tax Free Threshold rate. If they live in a country listed in Section 8.6, Australia has a 'Double Tax Agreement' with their government. This entitles them to have no taxation deduction in Australia provided they submit a tax return to the government of their country of residence. They will be taxed on the income from Comcare in that country.
For more details concerning this, please refer to the ruling by the Australian Taxation Office at section 8.6.