Private ruling: Assessable income
Date of advice: 14 January 2021
Published: March 2021
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is your income from your work undertaken in Country Z assessable in Australia? | A1: No. Based on the information you have provided to the Commissioner, the income you derive while employed by an Australian employer is not taxable in Australia in accordance with Article XX of the Double Tax Agreement between Australia and Country Z. The source of the income you are deriving from your employment with your employer is Country Z. Your income is not assessable in Australia under Section 6-5 of the Income Tax Assessment Act 1997 .

Relevant facts and circumstances: You are a non-resident of Australia for taxation purposes. You are a citizen of Australia and Country Z. You have been living and working in Country Z since 20XX. You commenced working for your employer in early 20XX. You were unable to perform the duties associated with this position in Australia due to COVID-19 and commenced the work in Country Z. Your employer is withholding tax from your income in Australia.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5