Private ruling: Employment income
Date of advice: 31 May 2021
Published: August 2021
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are the workers compensation payments and the employment termination payment received by you in the XXX and XXX income years assessable income in Australia? | A1: No. Based on the information provided to the Commissioner the payments are not assessable income in Australia as you are a non-resident of Australia for taxation purposes. The payments are not Australian sourced income as you have been living and working in Country Y for a number of years. The payments relate to the period you were working in Country Y. The Australia and Country Y DTA gives the taxing rights on the income to Country Y. In order for a taxpayer to have tax refunded that has been withheld by Australia, they are required to lodge an Australian tax return.

Relevant facts and circumstances: You are a non-resident of Australia for taxation purposes. You have worked for the one employer for a number of years. You relocated overseas and continued working for the employer for many years. You received payments in relation to your employment overseas in the XXX and the XXX income years. Tax was withheld from these payments in Australia.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 6-5


This ruling applies for the following periods: