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Edited version of private advice
Authorisation Number: 1051657170734
Date of advice: 07 April 2020
Ruling
Subject: Residency of Australia for taxation purposes
Question 1
Are you a resident of Australia for taxation purposes?
Answer
Yes.
Question 2
Will you be taxed on your Austrian income solely in Australia?
Answer
Yes.
Based on the information provided to us you will be a resident of Australia for taxation purposes for the period you are in Country X.
Australia has the sole taxing rights on the Country X income derived from your work at the government agency under Article XX of the Double tax Agreement between Australia and Country X.
You are therefore required to lodge a tax return in Australia and declare your Country X income in your Australian tax return.
This ruling applies for the following periods:
Year ending 30 June 2020
Year ending 30 June 2021
Year ending 30 June 2022
Year ending 30 June 2023
Year ending 30 June 2024
The scheme commences on:
1 July 2019
Relevant facts and circumstances
You are a citizen of both Australia and the Country Y.
You went to country X in January 2020 to work at a government agency.
You have taken leave without pay from your job in Australia.
You intend on being in Country X for 2-5 years.
You will return to Australia for short visits to visit family and friends and will not exceed 183 days in any financial year.
You do not have any significant assets in Australia.
You do not have any significant assets in Country X.
You intend on returning to Australia to live in the future.
You do not have any dependants.
You do not have a spouse.
You are not eligible to contribute to the PSS or the CSS Commonwealth super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)
Income Tax Assessment Act 1997 Subsection 995-1(1)
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