EV 1051946061497currentnon-binding advice

Employment income - double tax agreement

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

1

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

2

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

3

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.

4

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