Private ruling: Residency of Australia for taxation purposes
Date of advice: 7 April 2020
Published: May 2020
Ruling period: Year ending 30 June 2020 | Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023 | Year ending 30 June 2024
Date scheme commenced: 1 July 2019

Ruling: Q1: Are you a resident of Australia for taxation purposes? | A1: Yes. | Q2: Will you be taxed on your Austrian income solely in Australia? | A2: Yes. Based on the information provided to us you will be a resident of Australia for taxation purposes for the period you are in Country X. Australia has the sole taxing rights on the Country X income derived from your work at the government agency under Article XX of the Double tax Agreement between Australia and Country X. You are therefore required to lodge a tax return in Australia and declare your Country X income in your Australian tax return.

Relevant facts and circumstances: You are a citizen of both Australia and the Country Y. You went to country X in January 2020 to work at a government agency. You have taken leave without pay from your job in Australia. You intend on being in Country X for 2-5 years. You will return to Australia for short visits to visit family and friends and will not exceed 183 days in any financial year. You do not have any significant assets in Australia. You do not have any significant assets in Country X. You intend on returning to Australia to live in the future. You do not have any dependants. You do not have a spouse. You are not eligible to contribute to the PSS or the CSS Commonwealth super funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 Subsection 6(1) | Income Tax Assessment Act 1997 Subsection 995-1(1)