As Rabbit says, it really does appear to be simple, and I am not aware of any complex alternative arrangements. . .. .If you are required to lodge a tax return by virtue of the amount of locally derived income you have, or if you elect to anyway, you declare the overseas income as exempt overseas income, along with the details of your employer. They even insisted, despite my protestations, on giving me a low income rebate on the tax I did have to pay, despite an obscene number of exempt dollars declared!!. .. .The 91 days is to say you can't do this on a one month short term contract, but if you are continuosly employed offshore you can spend any amount of time, effectively on R&R, back here in Oz.. .. .It got interesting when we considered the domestic sectors operated by CX in Oz, but the interpretation was that this was a required duty as part of the overseas employment, and therefore did not affect the tax situation.. .. .Finding a tax expert in this area is not easy but they do exist.