Private ruling: Income tax - exempt income
Date of advice: 11 May 2026
Published: 13 July 2026
Ruling period: For the income year ended 30 June 20YY | For the income year ending 30 June 20YY
Date scheme commenced: DD MM 20YY

Ruling: Q1: Is the employment income you receive from your overseas employer while working remotely from Australia assessable income in Australia? | A1: No.

Relevant facts and circumstances: You (X) have a Country B X passport and are Country B national. You entered Australia on a temporary X visa. You have resided in Australia since MM YYYY. You are a Country B tax resident. You are the employee of a Country B organisation and work remotely from your home in Australia. Your employer has no permanent establishment in Australia and does not carry on a business in Australia. You have tax deducted from your salary and wages at the source in Country B before being paid.

Relevant legislative provisions: International Tax Agreements Act 1953 section 4 | International Tax Agreements Act 1953 section 3AAA | Redacted Act Name XXXX subsection X(X) | Redacted Act Name XXXX section X | Redacted Act Name XXXX subsection X(X) | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 subsection 6-5(2) | Income Tax Assessment Act 1997 section 6-20