Private ruling: INTL/residency/DTA/
Date of advice: 29 August 2025
Published: 27 October 2025
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is the income you earn from your employment with Company A exempt income and therefore not assessable under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. Taxation Ruling TR 2005/8 Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties states that for most tax treaties, the term 'in the discharge of governmental functions' is to be read broadly to include any function that the relevant government chooses to undertake. As your employer is a public broadcaster established, funded and controlled by the government of Country X. Article X for government service in the double taxation agreement between Australia and Country X (the DTA) is relevant in your case. You are a citizen only of Country X and you are residing in Australia on a visa sponsored by your employer solely for the purpose of performing your employment duties for the employer. Therefore, Article X of the DTA will apply and the income you earn from your employment while you are in Australia will be exempt income and will not assessable under section 6-5 of the ITAA 1997.

Relevant facts and circumstances: You were born in Country X and are a citizen of Country X. You entered into a contract of employment with your employer to work in Australia for a period of less than two years. Your employer is a public broadcaster established, funded and controlled by the government of Country X, which had established a presence in Australia several years ago. You came to Australia on a 482 visa, sponsored by your employer. Your employment in Australia requires you to work during the daytime in Australia, which is nighttime in Country X. You will return to Country X after your employment contract ends, prior to the expiry of your 482 visa. Your family who had accompanied you to Australia will return to Country X with you. You are an Australian resident for tax purposes.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5 | International Tax Agreements Act 1953