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Edited version of your written advice
Authorisation Number: 1051422225028
Date of advice: 29 August 2018
Ruling
Subject: Residency
Question
Can your tax withheld be refunded as you are not an Australian resident for taxation purposes?
Answer
Yes. As you are not a resident of Australia for taxation purposes, but a resident of New Zealand, in accordance with Article 14 of the New Zealand Double Tax Agreement, you can lodge an Australian Income Tax Return (ITR) to claim a refund of the tax withheld.
This ruling applies for the following periods:
Year ending 30 June 2018
Year ending 30 June 2019
Year ending 30 June 2020
The scheme commences on:
1 July 2017
Relevant facts and circumstances
● You are a New Zealand resident.
● You work remotely for an Australian Company.
● Your salary is paid to an Australian bank account and then transferred to a New Zealand account.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 6-5
Income Tax Assessment Act 1997 section 995-1
International Tax Agreements Act 1953 sect 4
International Tax Agreements Act section 5
Australian Treaty Series [210] ATS 10 between Australia and New Zealand