Private ruling: Residency
Date of advice: 29 August 2018
Published: October 2018
Ruling period: Year ending 30 June 2018 | Year ending 30 June 2019 | Year ending 30 June 2020
Date scheme commenced: 1 July 2017

Ruling: Q1: Can your tax withheld be refunded as you are not an Australian resident for taxation purposes? | A1: Yes. As you are not a resident of Australia for taxation purposes, but a resident of New Zealand, in accordance with Article 14 of the New Zealand Double Tax Agreement, you can lodge an Australian Income Tax Return (ITR) to claim a refund of the tax withheld.

Relevant facts and circumstances: ● You are a New Zealand resident. ● You work remotely for an Australian Company. ● Your salary is paid to an Australian bank account and then transferred to a New Zealand account.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 section 995-1 | International Tax Agreements Act 1953 sect 4 | International Tax Agreements Act section 5 Australian Treaty Series [210] ATS 10 between Australia and New Zealand