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Edited version of private advice
Authorisation Number: 1051796326118
Date of advice: 14 January 2021
Ruling
Subject: Assessable income
Question
Is your income from your work undertaken in Country Z assessable in Australia?
Answer
No.
Based on the information you have provided to the Commissioner, the income you derive while employed by an Australian employer is not taxable in Australia in accordance with Article XX of the Double Tax Agreement between Australia and Country Z.
The source of the income you are deriving from your employment with your employer is Country Z.
Your income is not assessable in Australia under Section 6-5 of the Income Tax Assessment Act 1997.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are a non-resident of Australia for taxation purposes.
You are a citizen of Australia and Country Z.
You have been living and working in Country Z since 20XX.
You commenced working for your employer in early 20XX.
You were unable to perform the duties associated with this position in Australia due to COVID-19 and commenced the work in Country Z.
Your employer is withholding tax from your income in Australia.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 6-5