Thanks for all the replies.. .. .Busconductor, I have just read 23AG and it appears that one would need to be absent from Oz for a continuous period of not less than 91 days in order for there to be no tax liability on the income earned overseas. Is that your understanding, and if so 23AG would not apply to a pilot that is commuting back and forth on a monthly basis?. .. .There are clearly two different issues here though. Section 23AG applies to a 'Tax Resident', whereas I am curious as to whether one is in fact an Oz tax resident if they work overseas, pay tax on that income overseas, have a house overseas and only visit Oz where their family resides. . .. .Any experts out there?