I have come from China to study and am not an Australian Citizen, therefore, I do not need to declare any of my foreign income in my tax return.

This could be true, but there can sometimes be a difference between your citizenship status and your tax residency status.  A non-resident for tax purposes does not need to declare foreign income on his/her Australian tax return. But just because you are not an Australian Citizen does not automatically mean you are a non-resident for tax purposes. Determining your tax residency status requires considerations of many things, your citizenship status is only one of them. Tax rates are very different for residents and non-residents as well as what you do and do not include in your tax return. The ATO has a great decision tool which can help determine your residency; otherwise contact Affinitas Accounting on (07) 3359 5244 or to talk about your residency status.