• Overseas employment income

    Private rulings and objections

    This page lists the documents and information we usually need to process private rulings and objections.

    Please send the following documents and information with your:

    Disregard the documents and information on this page that you have previously provided.

    Supporting document requirements

    • Were you an Australian resident for income tax purposes while overseas?
    • If you were an Australian resident before you departed but now consider yourself to be a foreign resident, what changes occurred in your personal circumstances that caused you to change your residency?

    If you consider yourself to be a foreign resident provide the following information:

    • What date did you change your residency?
    • Provide the exact details of the visas granted by the overseas country
    • Provide copy of passport
    • During the period you were a foreign resident, which country did you consider your usual residence to be and why?
    • Did you visit Australia during the time you were a foreign resident? If so, provide details of each visit
    • Where did you stay when you were in Australia?
    • If you had a family (spouse, partner, children) where did they reside during the period you were a foreign resident?
    • Did your family accompany you overseas for all or part of the time you were outside Australia? Provide details
    • If you had children were did they attend school during the period you were overseas?
    • Did you rent out your principal place of residence in Australia for the period you were a foreign resident?
    • If you rented out your place of residence, what did you do with your household effects?
    • Provide details of any assets you own in Australia and overseas while you were a foreign resident
    • What social and sporting connections do you have with Australia? Provide details
    • What social and sporting connections do you have with the country where you are living? Provide details
    • Were you or your spouse a Commonwealth Government of Australia employee for superannuation purposes? If yes, provide the following details
      • the dates of the employment periods
      • the type of employment, and
      • the name of the superannuation funds you and/or your spouse were a member of
       
    • Do you or your spouse still hold a position with the Commonwealth Government of Australia and, therefore, remain eligible to contribute to the superannuation fund?
    • Have you advised the Australian Electoral Office to have your name removed from the electoral roll?
    • Have you advised any Australian financial institutions with whom you have investments that you are a foreign resident so that non-resident withholding tax can be deducted?
    • Have you advised any Australian companies with whom you have investments that you are a foreign resident?
    • Have you advised Medicare or health insurance provider to have your name removed from their records?
    • Have you lodged tax returns in any other countries? Please provide details and copies of assessments of tax
    • What did you state as the reason for going overseas when completing the Australian Immigration Outgoing passenger card?
    • Did you have a capital gains tax event I1 to your assets because you ceased to be an Australian resident?

    If you were an Australian resident overseas provide the following information

    • Please indicate if your foreign service was directly attributable to (advise which one)
      • your deployment outside Australia as a member of a defence force or a police force by an Australian government, or an authority of such a government
      • activities of your employer in operating a public fund declared by the Treasurer to be a developing country relief fund
      • activities of your employer, provided that your employer is a prescribed charitable or religious institution located or pursuing objectives outside Australia
      • activities of your employer in operating a public fund established to provide monetary relief to people in a developing foreign country who are distressed as a result of a disaster
      • delivery of Australian official development assistance by your employer
      • an Austrade approved project
      • none of the above
       
    • Were you working for the government or a private sector employer?
    • What date did the employment commence?
    • What date did the employment end?
    • A copy of your employment contract or conditions of employment
    • Was there an option to extend the contract? If so
      • Did you take up this option?
      • How long was the extension for?
       
    • The date you left Australia and the date you returned to Australia
    • Did you take any breaks in your employment? If yes
      • For how long?
      • What type of leave did you take?
      • Where did you spend this time?
       
    • If you returned to Australia during this period of employment, provide details of any work duties you performed while here
    • If you worked in multiple countries, detail what countries you worked in and the dates you worked there
    • If you worked on a cyclical basis, provide details
    • Did you pay tax on the income derived overseas? If not, why not?
    • Was there a memorandum of understanding in existence between the Australian Government and the government of the country you were working in? If yes, provide a copy - particularly the section regarding taxation of your employment income
    • Details of the income and allowances you received
    • Provide a copy of your passport
      Last modified: 04 Feb 2013QC 19002