Private ruling: International income - residency
Date of advice: 9 January 2026
Published: 2 March 2026
Ruling period: Year ended DD MM 20YY
Date scheme commenced: DD MM 20YY

Ruling: Q1: Is the income you derive from rendering services to your Country A based clinical and academic work while in Australia to complete research collaboration activities with an Australian University exempt from taxation in Australia under section 6-5 of the Income tax Assessment Act 1997 (ITAA 1997 ) ? | A1: Yes Subsection 6-5(3) of the ITAA 1997 provides that the assessable income of a non-resident taxpayer includes ordinary income derived directly or indirectly from all Australian sources during the income year. We have considered your circumstances and conclude that you do not satisfy any of the tests to be considered a resident or temporary resident of Australia while you were in Australia on a Temporary Activity (subclass 408) Visa to complete research collaboration activities with an Australian University. You maintained your Country A based employment with the University of Country A while in Australia. Work you did perform, while in Australia, had its origins, associated contacts and delivered outcomes based solely within Country A or Country B. Consequently, your employment income while based in Australia is not included in your assessable income in Australia.

Relevant facts and circumstances: You are a Country A citizen and Country A resident for taxation purposes. You were in Australia on Temporary Activity (subclass 408) Research Activities Visa. Your Temporary Activity (subclass 408) Visa lapsed at one point and you entered Australia on a Temporary Visitor eVisa which does not allow for paid work in Australia. You hold an electronic passport, so your passport was not stamped. You always held a return plane ticket. You are employed full time in Country A by a University. You were based in Australia on a temporary basis as part of a Research Collaboration with an Australian University. You were supported by the University in Country A to spend time in Australia to build long-term collaboration with a world's leading researcher at an Australian University. You did not deliver any work for the Australian University. You had no employment in Australia. You received no employment income from any Australian registered organisation. You maintained your Country A university-based employment while in Australia. Work you did perform, while in Australia, had its origins, associated contacts and delivered outcomes based solely with in the Country A or Country B. You resided in temporary rental accommodation while in Australia. You were in Australia for XXX days. You received salary from the Country A University for XX days while in Australia. You were on unpaid leave for XX days while in Australia. You provided the details of your times in Australia: You departed Australia on DD MM YY. Your family live in Country A. Your family are all Country A residents. Your family maintained their employment in Country A. Your family resided in the family home in Country A. Your family did visit for a holiday while you were in Australia.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 subsection 6-5(3)