Supporting information for private rulings - overseas employment income

If you send a private ruling form about your income from overseas employment, you may also need to send the following information with your form.

1. Will you be an Australian resident for income tax purposes while overseas?
2. If you were an Australian resident before you left Australia, but you will be considered a foreign resident overseas, you will need to fill out Residency - leaving Australia.
3. If you will be an Australian resident working overseas, tell us why (choose one):
• you are deployed outside Australia as a member of a defence force or a police force by an Australian government, or an authority of such a government
• your employer is operating a public fund which is declared a developing country relief fund by the Treasurer
• your employer is a prescribed charitable or religious institution located or pursuing objectives outside Australia
• your employer is operating a public fund to provide monetary relief to people in a developing foreign country who are distressed as a result of a disaster
• you are delivering official Australian development assistance for your employer
• your employer is part of an Austrade approved project
• none of the above.
4. Send us a copy of your employment contract and conditions of employment
5. Will you be working for the government or a private sector employer?
6. What date will the employment commence on?
7. What date does the employment end?
8. Is there an option to extend the contract?
• If yes, will you take up this option and how long will the extension be?
9. The date you will leave Australia and the date you plan to return to Australia.
10. Will you take any breaks in your employment? If yes:
• For how long?
• What type of leave will you take?
• Where will you spend this time?
11. If you will return to Australia during this period of overseas employment, provide details of any work duties you will perform while here
12. If you are working in multiple countries, detail what countries you will work in and the dates you will be working there
13. If you will work on a cyclical basis, provide details
14. Will you pay tax on the income derived overseas? If not, why not?
15. Is there a memorandum of understanding in existence between the Australian Government and the government of the country you will be working in? If yes, provide a copy - particularly the section regarding taxation of your employment income
16. Details of the income and allowances you will receive
17. Provide a copy of your passport.