Private ruling: Residency
Date of advice: 29 August 2019
Published: October 2019
Ruling period: Year ended 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023
Date scheme commenced: 1 July 2018

Ruling: Q1: Is the income that you derive from your Australian based employer while in Country A assessable in Australia? | A1: No. As you are a non-resident of Australia for taxation purposes the income you earn while in Country A will not be taxable in Australia. However any income you derive whilst working for an Australian company in Australia will be assessable.

Relevant facts and circumstances: You left Australia with your partner who is a citizen of Country A to live with him in Country A. You and your partner own a property in Country A. You intend to remain in Country A indefinitely. You return to Australia for employment purposes and to visit your parents. You continue to work for an Australian based employer whilst in Country A. You have a bank account and a rental property in Australia. You have private health insurance in Country A and not Australia.

Relevant legislative provisions: Income Tax Assessment Act 1997 Subsection 995-1(1) | Income Tax Assessment Act 1936 Subsection 6(1)