| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your private ruling
Authorisation Number: 1011981632518
This edited version of your ruling will be published in the public register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
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Ruling
Subject: Tax status
Question and Answer:
Do you need to include in your tax return income received from Australia as well as income received from Country A?
Yes
This ruling applies for the following period:
Year ended 30 June 2011
The scheme commences on:
1 July 2010
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You are an Australian resident for tax purposes.
You left Australia for Country A on date A in the 2009-10 income year in order to look after a relative.
You earned an amount in Country A from doing local work in the 2010-11 income year. You did not pay any tax on this income.
You earned investment income from Australian sources in the 2010-11 income year.
You plan to return to Australia in early 2012.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 6-5(2).
Reasons for decision
An Australian resident is assessable in Australia on income from all sources whether earned in or out of Australia.
As you are an Australian resident for tax purposes you are assessable on income earned from Australia as well as outside Australia. Thus the income which you earned in Country A from doing local work is assessable in Australia and will need to be included in your tax return. Also income earned from sources in Australia will need to be shown in your tax return even though you are currently living in Country A.
Additional information
PAYG Instalments
It is possible to vary your PAGY instalment rate or instalment amount if you believe the instalment amount is too high. The enclosed booklet How to vary pay as you go (PAYG) instalments will assist you.