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Edited version of private advice
Authorisation Number: 1051570794078
Date of advice: 29 August 2019
Ruling
Subject: Residency
Question
Is the income that you derive from your Australian based employer while in Country A assessable in Australia?
Answer
No. As you are a non-resident of Australia for taxation purposes the income you earn while in Country A will not be taxable in Australia. However any income you derive whilst working for an Australian company in Australia will be assessable.
This ruling applies for the following periods:
Year ended 30 June 2019
Year ending 30 June 2020
Year ending 30 June 2021
Year ending 30 June 2022
Year ending 30 June 2023
The scheme commences on:
1 July 2018
Relevant facts and circumstances
You left Australia with your partner who is a citizen of Country A to live with him in Country A.
You and your partner own a property in Country A.
You intend to remain in Country A indefinitely.
You return to Australia for employment purposes and to visit your parents.
You continue to work for an Australian based employer whilst in Country A.
You have a bank account and a rental property in Australia.
You have private health insurance in Country A and not Australia.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)
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