Private ruling: Assessability of Australian sourced income
Date of advice: 7 November 2019
Published: April 2020
Ruling period: Year ended 30 June 2019
Date scheme commenced: 1 July 2018

Ruling: Q1: Is the income you earned in Australia as a short term contractor assessable income in Australia? | A1: No. You are a non-resident performing independent personal services in Australia, you are in Australia for less than 183 days and do not have a fixed base available to you.

Relevant facts and circumstances: You are an Australian citizen. You are a resident of foreign country A and arrived and departed Australia several times during the 2018-19 income year. On each occasion you were working as a short term contractor. You spent less than 183 days in Australia in the 2018-19 income year. When working in Australia, you were represented by Company A. You worked in various activities under contract with multiple Australian companies. During your time in Australia you earned an amount in gross revenue. You have provided the following documents: · a copy of the contract of agreement between yourself and Company A. · copies of the Booking confirmations with customers provided by Company A · a copy of a detailed activity statement provided by Company A, showing gross commission and PAYG tax withheld. Most of your services were booked for one day of work. You worked in multiple locations, demonstrating you did not have a fixed base in Australia.

Relevant legislative provisions: Income Tax Assessment Act 1997 Subsection 6-5(3) | International Tax Agreements Act 1953 Article 4 | International Tax Agreements Act 1953 Article 5 | International Tax Agreements Act 1953 Article 14