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Is the employment income received from your Australian employer assessable in Australia?

No. Based on the information provided to the Commissioner, the income derived from your employer while living in Country Z is not assessable in Australia. Article 15 of the Double Tax Agreement between Australia and Country Z gives Country Z the sole taxing rights to your employment income, as income derived by an individual who is a resident of Country Z in respect of an employment is taxable only in Country Z unless the employment is exercised in Australia. This ruling applies for the following periods : •                Year ended 30 June 2021 •                Year ending 30 June 2022 •                Year ending 30 June 2023 •                Year ending 30 June 2024 The scheme commences on: 1 July 2020

You are not a resident of Australia for taxation purposes. You are a resident of Country Z for taxation purposes. You are employed by an Australian employer. You carry out your employment duties in Country Z.

Income Tax Assessment Act 1997 section 6-5 Income Tax Assessment Act 1997 section 6-20 International Tax Agreements Act 1953