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Edited version of private advice
Authorisation Number: 1051946061497
Date of advice: 7 March 2022
Ruling
Subject: Employment income - double tax agreement
Question
Is the employment income received from your Australian employer assessable in Australia?
Answer
No.
Based on the information provided to the Commissioner, the income derived from your employer while living in Country Z is not assessable in Australia.
Article 15 of the Double Tax Agreement between Australia and Country Z gives Country Z the sole taxing rights to your employment income, as income derived by an individual who is a resident of Country Z in respect of an employment is taxable only in Country Z unless the employment is exercised in Australia.
This ruling applies for the following periods:
• Year ended 30 June 2021
• Year ending 30 June 2022
• Year ending 30 June 2023
• Year ending 30 June 2024
The scheme commences on:
1 July 2020
Relevant facts and circumstances
You are not a resident of Australia for taxation purposes.
You are a resident of Country Z for taxation purposes.
You are employed by an Australian employer.
You carry out your employment duties in Country Z.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 6-5
Income Tax Assessment Act 1997 section 6-20
International Tax Agreements Act 1953