Private ruling: Exempt income - DTA
Date of advice: 21 October 2025
Published: 8 December 2025
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: XX XXXX 20XX

Ruling: Q1: Is the income you derive from your employment with employer A assessable income in Australia under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. Income derived from rendering personal services is ordinary income for the purposes of section 6-5 of the ITAA 1997. Therefore, the income you derived from your employment with employer A in Australia is assessable and forms part of your taxable income, unless it is made non-assessable or exempt by another provision of the tax law. | Q2: Is the income you derive from your employment with employer A exempt in Australia under Article XX of the double tax agreement (the DTA) between Australia and Country A? | A2: Yes. You became an Australian tax resident solely for the purpose of performing services for employer A, a wholly owned, controlled and funded Country A government organisation. You are also not an Australian citizen, nor do you intend to apply for citizenship. Therefore, your income derived from rendering personal government services for employer A will be exempt under Article XX of the DTA and will not be taxable in Australia.

Relevant facts and circumstances: You were born in Country A, and you are a Country A citizen. You have a spouse and no dependants. Your spouse is Country A citizen. From XXXX 20XX, employer A has had a presence in Australia with a small newsroom. Employer A is a public broadcaster established by the Government of Country A. Employer A is obligated by contract with the government of Country A to, when emergency messages are received from Country A's emergency authorities, broadcast those messages through employer A's radio, TV and internet platforms. Employer A is part of Country A emergency services. On XX XXXX 20XX, you entered a contract with employer A to be posted in Australia as a reporter. The contract is for period A. Under your contract, the first XX months of employment took play in Country A, where you were trained on the various platforms. After this, the place of employment is in Australia. Your job requires you to work nighttime shifts in Country A (which is daytime in Australia). On XX XXXX 20XX, you travelled to Australia for your employment with employer A. You were on visa A while waiting for your visa B to be granted. On XX XXXX 20XX, you worked your first shift for employer A. On XX XXXX 20XX, you became an Australian resident for tax purposes. You are not an Australian citizen, nor do you intend to apply for citizenship. While in Australia, you sublet an apartment before co-renting a share house with a periodic lease. Employer A did not provide your accommodation. On XX XXXX 20XX, your spouse joined you in Australia. Your spouse is a tax resident of Australia and employed by an Australian employer. On XX XXXX 20XX, you were granted visa B sponsored by employer A. Your visa B is valid until XX XXXX 20XX. On completion of your assignment in Australia, you will return to Country A after a couple months. You do not own property in Australia or Country A.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 subsection 6-15(2) | Income Tax Assessment Act 1997 subsection 6-20(2) | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 section 995-1 | International Tax Agreements Act 1953