How to distinguish an Aussie non-resident from a resident for tax purposes

Australian property tax and expatriate tax expert STEVE DOUGLAS gives guidelines to differentiate an Aussie non-resident from a resident for tax purposes.

Q My family lives in Australia while I work overseas. Does this mean I’ll be taxed in Australia?

A In the 2009 Australian Federal Budget, the Rudd Government announced rule changes for Australians working abroad – if they are residents for tax purposes. If you’re genuinely living overseas these changes don’t apply to you and tax is not payable in Australia on offshore income, as long as you establish non-resident status.
     If one spouse lives overseas and the other in Australia, this can cause confusion when establishing your tax position. Living apart doesn’t affect your tax status, but it does mean closer scrutiny to ensure you’re actually living overseas, rather than working abroad.
     Consider the following to determine whether you’re a non-resident or resident for tax purposes:

Situation          
Non-resident outcome   

Reason for a split household
You’re entitled to live apart as long as you have a valid reason, such as not wanting to disrupt your child’s education or pursuing personal career goals.   
 
Career location and permanence
You should have a valid employment agreement and your intended period of tenure should be long term, preferably more than two years.  
 
Entitlement to stay        
You would logically need to have a valid Visa in the country you live in to entitle you to stay and work. A short term social or visit Visa would not be appropriate.   
A genuine home. You must maintain a permanent home address in the country in which you reside.  
 
History of travel
You’re able to travel freely to Australia as often as you want, but it should be temporary in nature. If trips become more regular and longer it can be construed you’re based in Australia but visiting overseas for work – hence you will become an Australian tax resident.           

Longevity.
Your intention to live and work abroad for the indefinite future should be clear and your actions should support this – perhaps you might have plans for your spouse to join you at a later date.
 
If you have any doubts as to what type of resident you are, seek professional assistance immediately. Australia allows a full tax credit for any tax paid abroad and there are other tax planning techniques which can help, so don’t be afraid to confirm your status.
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This entry was posted by smats on Mon, 19 Dec 2011 08:08:00 GMT and Posted in . You can follow any any response to this entry through the Atom feed. You can leave a comment .
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  1. Same Day Loan 23 days later:

    We must be sure about what type of resident we are for purposes of tax otherwise really a lot of confusion and problem can arise.You have really drag my attention to an important point.

  2. quick cash loans 4 months later:

    a best guide on tax topic. Going for this information is quite simple

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Australian Tax & Property Advice

With Steve Douglas, specialising in taxation & migration planning

Smats

Profile

Steve Douglas is the co-founder and Managing Director of Australasian Taxation Services (ATS), established in Singapore in 1995. ATS provides specialist taxation services to people of any nationality investing in Australian property, as well as Australian expatriates living overseas. Areas of specialisation include the Australian taxation aspects of property investment, as well as expatriate and migration planning.

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Services Pty Ltd

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#17-01 Sim Lim Tower

Singapore 208787

 


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Email: tax@smats.net