Private ruling: Exempt income
Date of advice: 27 August 2020
Published: October 2020
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is the income received from the overseas organisation exempt from tax in Australia? | A1: Yes. Based on the information provided the Commissioner is satisfied that you are an Office Holder of the organisation and therefore your income is exempt from tax.

Relevant facts and circumstances: You are a resident of Australia for taxation purposes. You had a temporary fixed term contract with the overseas organisation. You signed your first contract with the organisation on XXX 20XX to XXXX 20XX. The contract was extended. You had a wide range of duties. You lived in country Y and carried out your duties in Country Y until XXX 20XX when you returned to Australia to complete the remainder of your contract. The position was a staff position with the organisation. You had two people reporting to you. You reported to the Assistant Representative (Operations) of the organisation. You were not able to outsource any of the tasks involved in the position. The position existed prior to you taking it up and still exists after you finished your contract. You were entitled to annual leave. The organisation determined your work hours. You were not able to work for anyone else for the duration of your contract. The position is a regular salary position. You carried out the duties at the organisation business premises in Country Y. You were required to carry out the duties in Country Y as per the contract and was given special leave to return to Australia to complete the contract from home. You paid for your own rent and phone along with health insurance in Country Y. The organisation provided all relevant equipment for you to perform your duties.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 23AG | Income Tax Assessment Act 1936 subsection 23AG(1) | Income Tax Assessment Act 1936 subsection 23AG(1AA) | Income Tax Assessment Act 1997 subsection 6-5(2) | Income Tax Assessment Act 1997 subsection 6-15(2) | Income Tax Assessment Act 1997 section 11-15 | Income Tax Assessment Act 1997 section 30-80 | Income Tax Assessment Act 1997 subsection 30-80(1) | Income Tax Assessment Act 1997 section 30-86 | Income Tax Assessment Act 1997 section 50-50