Private ruling: Resident of Australia and assessable income
Date of advice: 17 September 2025
Published: 17 November 2025
Ruling period: Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Were you a temporary resident for the relevant period? | A1: No. | Q2: Is your foreign sourced income derived during the relevant period exempt from tax in Australia under Section 768-910 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A2: No. | Q3: Is your income from your consultancy work assessable in Australia? | A3: Yes. | Q4: Are your scholarship payments assessable income in Australia? | A4: No. | Q5: Is your income from casual lecturing payments assessable in Australia? | A5: Yes.

Relevant facts and circumstances: You are a resident of Australia for taxation purposes. You are a citizen of the Country Z. You are currently on a visa. You have been in a relationship with an Australian citizen for three years. Your spouse is an Australian resident within the meaning of the Social Security Act 1991 for the relevant ruling period. You began full-time cohabitation on DD MM 20YY and married DD MM 20YY. You provided a Statutory Declaration witnessed by a Justice of the Peace that states that you lived together since signing your residential lease in Australia. You lodged an application for a partner visa prior to getting married and was granted a Bridging Visa. You worked as a consultant for Employer Z under 3 part time contracts. You worked independently without authority or staff supervision for the contracts. At the end of your contracts all products were transferred to and retained by Employer Z and used to support the larger rollout strategy under subsequent contracts. All outputs became the intellectual property of Employer Z and continue to inform ongoing programming. All products are Employer Z property and will support long-term programming. You did not have any people reporting to you. All work was completed by you, and you did not engage anyone to assist you. Your consultancy work in relation to the contracts was temporary, subject to funding availability, the roles did not exist in a permanent or recurring capacity. You did not have any leave entitlements under the contracts. You did not have set work hours under the contracts. You paid all expenses, including internet, workspace, and tools. No reimbursement was provided for remote work costs as this was assumed to be included within the consultancy cost. Official travel was pre-approved and reimbursable. You provided your own computer, phone, internet, and all equipment needed for your home office, and you were not reimbursed for any of these expenses. You were involved in collaboration along with various partnerships. The Employer Z work was performed overseas and not in Australia. You haven't done work directly within Australia aside from university work. You are receiving a scholarship stipend. You have been awarded multiple scholarships. Together, these scholarships provide comprehensive support for candidates by covering tuition fees and offering a living stipend to assist with day-to-day expenses during the course of full-time study. The scholarships also provide access to other forms of academic support and professional development. You were selected for these competitive awards based on your academic qualifications, your well-developed and socially significant research proposal and your professional experience, which directly enhances the impact and relevance of your research. You undertook lecturing for which you were paid.

Relevant legislative provisions: Acts Interpretation Act 1901 section 2F | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 subsection 6-5(2) | Income Tax Assessment Act 1997 subsection 6-15(2) | Income Tax Assessment Act 1997 section 6-20 | Income Tax Assessment Act 1997 section 51-10 | Income Tax Assessment Act 1997 section 51-35 | Income Tax Assessment Act 1997 section 768-910 | Income Tax Assessment Act 1997 subsection 995-1(1) | International Organisations (Privileges and Immunities) Act 1963 subsection 3(1) | International Organisations (Privileges and Immunities) Act 1936 subsection 5(5) | International Organisations (Privileges and Immunities) Act 1936 subsection 5(6) | International Organisations (Privileges and Immunities) Act 1936 subsection 6(1) | International Organisations (Privileges and Immunities) Act 1936 Part I of the Second to Fifth Schedules | Migration Act 1958 | Social Security Act 1991 subsection 7(2) | United Nations (Privileges and Immunities) Regulations 1986 sub-regulation 10(1) | United Nations (Privileges and Immunities) Regulations 1986 regulation 11

Reasons for decision: Detailed Reasoning - Temporary resident: Subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997) defines a temporary resident as follows: You are a temporary resident if: (a) you hold a temporary visa granted under the Migration Act 1958 ; and (b) you are not an Australian resident within the meaning of the Social Security Act 1991 ; and (c) your spouse is not an Australian resident within the meaning of the Social Security Act 1991 . Your student visa is a temporary visa for the purposes of the above definition. Subsection 7(2) of the Social Security Act 1991 (SSA) defines Australian resident as: An Australian resident is a person who: (a) resides in Australia, and (b) is one of the following: (i) an Australian citizen; (ii) the holder of a permanent visa; (iii) a special category visa holder who is a protected SCV holder Subsection 995-1(1) of the ITAA 1997 defines a spouse to mean: Spouse of an individual includes: (a) another individual (whether of the same sex or a different sex) with whom the individual is in a relationship that is registered under a * State law or * Territory law prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and (b) another individual who, although not legally married to the individual, lives with the individual on a genuine domestic basis in a relationship as a couple. Therefore, we consider an individual who, although not legally married to the individual, lives with the individual on a genuine domestic basis in a relationship as a couple, per paragraph (b) in the definition of spouse above. Section 2F of the Acts Interpretation Act 1901 defines de facto partners. Subsection 2F(1) states: For the purposes of paragraph 2D(b), a person is in a de facto relationship with another person if the persons: (a) are not legally married to each other; and (b) are not related by family (see subsection (6)); and (c) have a relationship as a couple living together on a genuine domestic basis. | Detailed Reasoning - Exemption of income under the IOPI Act 1963: Subsection 6-5(2) of the ITAA 1997 provides that the assessable income of an Australian resident for taxation purposes includes ordinary income derived from all sources, whether in or out of Australia, during the income year. Income from professional services is ordinary income for the purposes of subsection 6-5(2) of the ITAA 1997. However, subsection 6-15(2) of the ITAA 1997 states that if an amount is exempt income, then it is not assessable income. Section 6-20 of the ITAA 1997 provides that an amount of ordinary income is exempt income if it is made exempt from income tax by a provision of the ITAA 1997 or another Commonwealth law. The International Organisations (Privileges and Immunities) Act 1963 (IOPIA) is a Commonwealth law under which an international organisation, and persons engaged by it, may be accorded certain privileges and immunities including an exemption from tax. The IOPIA exempts from taxation certain income of a person connected with an international organisation, to the extent that it satisfies all of these elements: • the income is received from an international organisation to which the IOPIA applies • the person relates to the international organisation in one of the ways set out subsection 6(1) of the IOPIA and • the conditions and other particulars provided in the regulations for the international organisation are satisfied in relation to the income of the person. Subsection 3(1) of the IOPIA defines the term 'international organisation to which this Act applies' to mean an organisation that is declared by the regulations to be an international organisation to which the IOPIA applies, and includes a body established by such an organisation. The United Nations (Privileges and Immunities) Regulations 1986 (UNPI Regs) were made under the IOPIA. Regulation 3 states the United Nations (UN) is an international organisation to which the IOPIA applies. Employer Z is a Subsidiary Organ under a Fund or Programme of the UN. Subsection 5(5) of the IOPIA provides: The regulations may provide that this Act (other than subsection (6)) has effect as if a specified organ of an international organisation to which this Act applies were, in the organ's own right, an international organisation to which this Act applies. The note following states, As a result of this subsection, the organ will not be treated as part of the first-mentioned organisation. Subsection 5(6) of the IOPIA states, If: (a) an organ of an international organisation to which this Act applies (the parent organisation ): (i) ceases to be an organ of the parent organisation; and (ii) becomes a new organisation in its own right; and (b) the new organisation is covered by paragraph (l)(a), (b), (c) or (d); and (c) the new organisation is not the subject of a declaration under subsection (1); and (d) the parent organisation is not declared by the regulations to be exempt from this subsection; the new organisation is taken, by force of this subsection, to be an international organisation to which this Act applies throughout the period: (e) beginning when it became a new organisation in its own right; and (f) ending at whichever is the earlier of the following: (i) the end of 12 months after the time when it became a new organisation in its own right; (ii) the time when it became the subject of a declaration under subsection (1). The Commissioner considers that the UNPI Regs are relevant to Employer Z as subsidiary organ of the UN. | Detailed Reasoning - Office holder: Subsection 6(1) and Part I of the Second to the Fifth Schedules to the IOPIA inclusive set out the taxation exemptions that can be conferred upon certain persons currently connected with an international organisation which includes a person who 'holds an office' in an international organisation (but who is not a holder of a high office) - as per paragraph 6(1)(d) and Part I of the Fourth Schedule to the IOPIA. Relevantly, as per item 2 of Part 1 of the Fourth Schedule this includes an exemption from taxation on salaries and emoluments received from the international organisation. Sub-regulation 10(1) of the UNPI Regs provides that as a person who held an office in the UN, other than a person that is a high office holder, has the privileges and immunities specified in Part 1 of the Fourth Schedule to the IOPIA, which includes exemption from taxation on salaries and emoluments received from the organisation. Therefore, the payments that you received in relation to your engagement with Employer Z will be exempt from income tax if it can be shown that you are a holder of an office (but not a high office) of Employer Z at the time you were undertaking those engagements. | Detailed Reasoning - The Commissioner's view on the meaning of office holder: The Commissioner's view on the meaning of office holder is set out in paragraphs 24 to 34 of Draft Taxation Ruling TR 2024/D2 Income tax: exempt income of international organisations and persons connected with them (TR 2024/D2). In determining who is an office holder, it is not enough to simply be an employee and thereby be regarded as an office holder. An office holder is someone who has identifiable duties, functions, responsibilities or powers to carry out. It does not include an employee who is merely following the command of a higher-ranking person. This does not take away from the fact that an office holder may be an employee; it illustrates however that a person who is an employee is not necessarily or automatically to be taken to be an office holder. Paragraph 29 of TR 2024/D2 makes clear a holder of an office can includes a person who works as an employee of an international organisation, but it does not include a person (whether an employee or not) who is: • locally engaged and paid an hourly rate, or • engaged as an expert or consultant. | Detailed Reasoning - Performing a Mission: The IOPIA may provide an exemption from income tax of salaries and emoluments received by a person who is serving on a committee, participating in the work, or performing a mission for an international organisation. The exemption is provided for in paragraph 2A of Part I of the Fifth Schedule to the IOPI Act. However, the exemption is dependent on the exact provisions of the regulations of the individual organisation. This category of persons focuses on the activities undertaken by the respective persons. The references to the activities, 'serving on a committee', 'participating in the work of an international organisation', or 'performing a mission on behalf of an international organisation', are interpreted using their ordinary meaning. The reference to the activities must then be read in context. The Explanatory Statement to the Specialized Agencies (Privileges and Immunities) Amendment Regulations 2022 (Explanatory Statement) provides a definition of a 'temporary mission' for the purposes of the regulations: A mission is considered 'temporary' if it exists only for a limited duration and is not permanent. Temporary missions could range from a small number of days up to longer periods. For example, a two-year mission with a nominated end date would be considered a 'temporary mission'. Where an individual undertakes more than one mission or assignment, each mission or assignment would be considered as a separate temporary mission. A temporary mission can be undertaken by anyone engaged on a contractual basis by the relevant agencies, including experts, consultants, and other individuals. We note that the explanatory statement regards a 'temporary mission' to be equivalent to an individual work assignment, with such defining characteristics as a limited duration and a nominated end date. The case of Hamilton and the Commissioner of Taxation [2020] AATA 1812 (Hamilton) provides the defining example of a 'temporary mission' for the purposes of the regulations, the character of those engagements being the completion of a single specific task or assignment. As explained in paragraph [37] of Hamilton, the predefined work output and completion date which defines a 'temporary mission' is in contrast to an ongoing employment position engaged in the ongoing discharge of a core function of an organisation. Our view is that this distinction remains valid whether or not that position has a contractual termination date. For a person to perform a mission on behalf of an international organisation requires the person doing that to represent the organisation to someone else. This connotates some interaction between the international organisation and someone else where the person acts on behalf of the organisation representing it in an official capacity, even if that is only temporarily. Regulation 11 of the UNPI Regs limits the privileges and immunities that are provided to the persons performing mission for the UN. This regulation however does not include privilege 2A, in the Fifth Schedule of the IOPIA, which is the exemption from taxation. | Detailed Reasoning - Scholarships: Section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997) provides that assessable income includes income according to ordinary concepts, that is, ordinary income. In general terms ordinary income is generally considered to include: • amounts received in return for personal services, whether received in the capacity of an employee or otherwise, and • amounts received periodically or regularly and which the recipient relies on for the maintenance of themselves and/or their dependants ( Federal Commissioner of Taxation v. Dixon (1952) 86 CLR 540). Payments received under a scholarship are considered to be ordinary income. However, section 51-10 of the ITAA 1997 provides, subject to some exceptions listed in section 51-35 of that Act, that a scholarship, bursary, educational allowance or educational assistance payment is exempt from income tax if it is paid to a full-time student at a school, college or university. In general terms, for a scholarship to be exempt from income tax: • the taxpayer must be in receipt of a scholarship and the scholarship must be provided principally for educational purposes • the taxpayer must be a full-time student at a school, college or university, and • there must be no condition that the taxpayer be an employee of the scholarship provider or enter into any contract with the scholarship provider that is wholly or principally for labour. | Detailed Reasoning - Temporary resident: You provided a Statutory Declaration witnessed by a Justice of the Peace. Your spouse and you are spouses under the definition in the ITAA 1997. This is because you were living in a genuine domestic basis, in a relationship as a couple. Your spouse is an Australian resident under the SSA, as they are residing in Australia and are an Australian citizen. As a result, you are also not a temporary resident. Because of this, you are an Australia resident for tax purposes and your worldwide income is assessable in Australia as you no longer meet the definition of a temporary resident from DD MM 20YY. | Detailed Reasoning - Your contract: You were engaged as a consultant in remote consultancy work for Employer Z under 3 part time contracts: You did not perform these roles in Australia. | Detailed Reasoning - Office holder: You have provided Employer Z consultant contracts which all indicate that you are a fixed short-term contractor in the capacity of a consultant. You are neither a staff member under the provision of the UN or Employer Z or official for the purpose of the Convention on the Privileges and Immunities of the United Nations, 1946. These do not indicate that you held an office with Employer Z. Therefore, you are not an office holder under these contracts. Accordingly, the income derived by you as a consultant for Employer Z is assessable under subsection 6-5(2) of the ITAA 1997. | Detailed Reasoning - Performing a mission: You said in your ruling application that your contracts include provisions for 'Expert on Mission' designation under Article VI, Section 22 of the Convention on the Privileges and Immunities of the United Nations (1946). The Legal Status clause in the General Conditions of Contacts for the Services of Consultants under contract 1 states (emphasis added): 1. LEGAL STATUS ... The Consultant is neither a "staff member" under the provisions of the United Nations and Employer Z policies and procedures nor an "official" for the purpose of the Convention on the Privileges and Immunities of the United Nations, 1946. The Contractor may , however, be afforded the status of "Experts on Mission" in the sense of Section 22 of Article VI of the Convention and the Contractor is required by Employer Z to travel in order to fulfill the requirements of this contract, the Contractor may be issued a United Nations Certificate in accordance with Section 26 of Article VII of the Convention. However, within the Travel and Standards of Accommodation section of this contract it says, 'the contract does not envisage any travel to be undertaken'. In the General Terms and Conditions of Contract (Consultants) under contract 2 and 3 Legal Status states: ...The Consultant is neither a "staff member" under the provisions of the United Nations and Employer Z policies and procedures nor an "official" for the purpose of the Convention on the Privileges and Immunities of the United Nations, 1946. The Consultant may, however, be afforded the status of "Experts on Mission" in the sense of Section 22 of Article VI of the Convention. If the Consultant is required by Employer Z to travel in order to fulfill the requirements of the Contract, the Consultant may be issued a United Nations Certificate in accordance with Section 26 of Article VII of the Convention. The Travel and Standards of Accommodation section of this contract provides: Travel if required will be determined based on the needs of technical assistance and should be reflected in the contract. The manager and the consultant should agree, in advance, on the budget for the travel based on reasonable cost. Travel expenses shall be calculated based on economy class travel, regardless of the length of travel and the consultant must travel on Employer Z approved airlines and the cost of accommodation, meals, and incidentals shall not exceed applicable daily subsistence allowance (DSA) rates, as promulgated by the International Civil Service Commission (ICSC). In line with the Employer Z policy, the contractor/consultant will be responsible for administering his/her own travel. Travel expenses will be reimbursed based on a signed invoice presenting the actual cost of the air ticket. The Daily Substance Allowance (DSA) is based on UN applicable rates and terminal expenses apply. Should there be any changes in the travel plan(s) due to the consultant's personal reasons, any associated fines/fees related to these changes will be paid by the consultant. In the Travel and Standards of Accommodation section within contract 3 it states: • Travel to City B for entity C. Tentative dates: DD-DD MM 20YY. You were not issued a UN Certificate for these positions. Regardless, regulation 11 of the Regs do not provide an exemption from taxation. This regulation only provides the privileges and immunities specified in paragraphs 1, 2, 3, 4, 5 and 6 of Part I of the Fifth Schedule to the Act and not the exemption from tax under paragraph 2A of Part I of the Fifth Schedule to the IOPIA. This means that no person who is on performing a mission for the UN, is conferred an exemption from taxation. | Detailed Reasoning - Conclusion - Exemption of income under the IOPI: As regulation 11 of the Regs do not provide an exemption from taxation, the payments that you have received would not be exempt income on the basis that you are performing a mission or working as an expert or consultant under paragraph 6(1)(e) of the IOPIA, taking into account the Regs, and section 6-20 of the ITAA 1997. Therefore, the Employer Z consultant income from the duties exercised outside of Australia from DD MM 20YY will be assessable in Australia as you were no longer a temporary resident for tax purposes. You now need to lodge or amend your tax returns for the relevant year and subsequent financial years to include your Employer Z income. | Detailed Reasoning - Scholarship: In your case you are a full-time student at University A ;as stated in your scholarship benefits you are receiving your scholarship to assist with tuition fees and a living allowance; and the only condition set out in your scholarship is that you be a full-time student who is part of a research degree program. Your scholarship meets the requirements for exemption and therefore no tax needs to be paid in regard to it. In your case you are a full-time student; as stated in your scholarship you are receiving your scholarship to assist with tuition fees and a living allowance; and the only condition set out in your scholarships is that you be a full-time student who is part of a research degree program. Your scholarships meet the requirements for exemption and therefore no tax needs to be paid in regard to it. | Detailed Reasoning - Casual income: The income you receive for your work is assessable as it meets the above definition of ordinary income, and it is therefore assessable under Section 6-5 of the ITAA 1997 and must be declared in your Australian tax return.