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  • Foreign employment income – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about whether foreign employment income is assessable. If you provide supporting information will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about foreign employment income, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about foreign employment income, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

    See also:

    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about foreign employment income depends on whether you were an Australian resident for income tax purposes while overseas, or you now consider yourself to be a foreign resident.

    If you are lodging a private ruling request about a future period(s), answer based on your intentions.

    See also:

    Foreign resident

    If you consider that you became a foreign resident when you went to work overseas, provide the following information:

    • the date you changed your residency
    • the exact details of the visas granted by the overseas country
    • a copy of your passport
    • the country you considered to be your usual residence during the period you were a foreign resident, and why
    • whether you visited Australia during the time you were a foreign resident, and if so, details of each visit
    • where you stayed when you were in Australia
    • if you had a family (spouse, partner, children) where they resided during the period you were a foreign resident
    • whether your family accompanied you overseas for all or part of the time you were outside Australia, and if so, details
    • if you had children, where they attended school during the period you were overseas
    • whether you rented out your principal place of residence in Australia for the period you were a foreign resident, and if so, what you did with your household effects
    • details of any assets you owned in Australia and overseas while you were a foreign resident
    • what social and sporting connections you have with Australia
    • what social and sporting connections you have with the country where you are living
    • whether you or your spouse are a Commonwealth Government of Australia employee for superannuation purposes, and if so  
      • the dates of the employment periods
      • the type of employment, and
      • the exact name of the superannuation funds of which you and/or your spouse were a member
      • if you or your spouse still hold a position with the Commonwealth Government of Australia and remain eligible to contribute to the superannuation fund
       
    • whether you advised the Australian Electoral Office to have your name removed from the electoral roll
    • whether you advised any Australian financial institutions with whom you have investments that you are a foreign resident so that non-resident withholding tax could be deducted
    • whether you advised any Australian companies with whom you have investments that you are a foreign resident
    • whether you advised Medicare or your health insurance provider to have your name removed from their records
    • whether you lodged tax returns in any other countries, and if so details and copies of assessments of tax
    • what you stated as the reason for going overseas when completing the Australian Immigration Outgoing passenger card
    • whether you had a capital gains tax event I1 happen to your assets because you ceased to be an Australian resident.

    Australian resident

    If you were an Australian resident overseas, provide the following information:

    • 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
       
    • who your employer was
    • what date the employment commenced
    • what date the employment ended
    • a copy of your employment contract or conditions of employment
    • whether there was an option to extend the contract, and if so  
      • whether you took up this option
      • how long the extension was for
       
    • the date you left Australia and the date you returned to Australia
    • whether you took any breaks in your employment, and if so  
      • how long they were
      • what type of leave you took
      • where you spent this time
       
    • if you returned to Australia during this period of employment, 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
    • whether you worked on a cyclical basis, and if so, details
    • whether you paid tax on the income derived overseas, and if not, why
    • whether there was a memorandum of understanding (which covered your work) 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. Note that we may request confirmation of this from the Department of Foreign Affairs and Trade
    • details of the income and allowances you received
    • a copy of your passport.

    Next steps:

      Last modified: 11 Jul 2017QC 19002