| Disclaimer This edited version has been archived due to the length of time since original publication.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 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)