Theory of mind tests are regularly used in childhood research and clinical practice for autism spectrum disorders in Australia. Despite this, there is little empirical evidence that the tests used in the United Kingdom and the United States have validity for Australian children. Furthermore, many tests believed to assess ‘advanced’ or ‘higher-order’ theory of mind have not had their reliability or validity rigorously evaluated. In the current study, seven theory of mind tasks were administered to 216 Australian children aged 6 to 12 years as part of a larger research project. While Australian children performed similarly to previous research samples on some tasks, there were marked discrepancies on others. Despite these differences, the validity of using a three-factor structure of first-, second-, and higher-order theory of mind tasks was supported by subsequent confirmatory factor analysis. Methodological issues accounted for some differences between the Australian and previously reported data. However, there were also some cross-cultural aspects of the results that require further investigation.