Supplements paid under the Australian Staffing Assistance Scheme (ASAS)

Usually the remuneration package of an Australian resident performing foreign service in a foreign country under the ASAS or a similar arrangement consists of a base salary as well as a supplement paid in Australia.

Although the base salary is taxed in the foreign country and the supplement is not, the supplement (in common with the base salary) is still considered to be foreign earnings derived from foreign service and is therefore exempt from Australian tax if the other earnings from that service are also exempt.

More information

See Foreign income of Australian residents - what you need to know

For help applying this information to your own situation, phone 13 28 61.