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Edited version of private advice
Authorisation Number: 1051803926135
Date of advice: 10 February 2021
Ruling
Subject: Residency
Question 1
Are you a resident of Australia for income tax purposes?
Answer
No. Having considered your circumstances as a whole and the residency tests, the Commissioner is satisfied you have a permanent place of abode outside Australia and that you are not a resident of Australia for income tax purposes. Further information on residency can be found by searching 'QC 33232' on ato.gov.au
Question 2
Was your employer required to deduct Pay As You Go Withholding (PAYG) from your remuneration paid while you were working in Vietnam?
Answer
No. As a non-resident working outside Australia, Pay As You Go Withholding (PAYG) is not required to be withheld by your employer. Further information on this can be found by searching 'QC 18617' on ato.gov.au.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are an Australian citizen who departed Australia in early 20XX to relocate to Country A.
In mid 20XX you married your spouse, a Country A citizen. You now live with your spouse in Country A in a rented apartment. You have no children.
You hold a "Partner" visa issued by the Country A government.
You intend to remain living and working in there permanently.
You are employed by an Australian company. You commenced work in Country A in late 20XX. You anticipate transferring to a local employment contract, and to be employed by a Country A company shortly. You anticipate that future employment will be with this local company.
You hold cash in Australian bank accounts but have no other Australian assets.
You cancelled your Australian private health insurance on leaving and have since arranged an international health insurance policy.
You visited Australia briefly to visit friends and family. You do not intend to spend any significant time in Australia in future.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)