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  • Foreign source income – supporting documents

    If you disagree with information contained in the letter from us about your foreign source income, we may ask you to provide one or more of the following:

    • your PAYG payment summary or payslips from your foreign employer
    • your foreign tax assessments
    • the distribution advice for your company, partnership and trust, including deceased estates
    • your bank statements and/or certificates
    • your business schedules/accounts.
    • your foreign employment tax exemption details, including one or more of:
      • your employment contract or letter confirming you were allowed to return to Australia
      • your section 23AF approval letter
      • your employment contract to prove that you are a member of the Australian Defence Force and on eligible duty overseas
    • evidence that your deployment outside of Australia was by an Australian Government (or Australian Government authority) as a member of a disciplined force
    • evidence that your employer's activities are directly attributable to (one of):
      • delivering Australian official development assistance
      • operating a public fund declared by the Treasurer to be a developing country relief fund
      • operating a public fund in a foreign country to provide monetary relief to people who are distressed as a result of disaster (public disaster relief fund)(public disaster relief fund)
      • operating as a charitable or religious institution located in a foreign country that is exempt from Australian income tax.
    Last modified: 11 Feb 2016QC 43468