A handfull of CX pilots claimed section 23AG (?) exemption and got sprung. The practice was not widespread, and most CX/KA Oz commuters did so for years - even decades - whilst remaining in the ATO’s good books.
My point, though, is that commuting from the US ought to be no different from a tax perspective, with the added benefit of the DTA between the US & Oz, unlike HK. Obviously everyone’s situation is different / get your own tax advice etc.
Last edited by Verbal Kint; 12th Aug 2023 at 17:57.