gulliBell
….you say you had a Private Tax Ruling issued on this question 2 years ago. That would make your ruling say Sept 2001 ??? The amendments came in to effect 17 July 2002. I am not sure how long before implementation that this amendment to 23AG was first put forward……so does your private ruling take in to account what is referred to as TR 96/15 affecting section 23AG.
My understanding is that your situation is correct prior to this amendment. After the amendment , I am having difficulty reconciling the ATO’s view that time off in Australia beyond 61 days per year is considered excessive and therefore makes your foreign sourced income taxable.
I am still very confused with the whole issue… however thanks for your comments. I hope you are right and I am wrong (and still confused). That is why I am interested to hear from people on how they have actually been treated this last 2002/2003 tax filing year.
I am or rather was non resident (so declared by ATO) but even that seems to be in jeopardy due to changing rules over time. I think I may even have entered the twilight zone of now being neither resident or non resident..
I have spent some signifigant bucks with big time accountancy firms and am still no clearer.
On of my compatriots suggested I seek a private ruling but am not yet ready for that.