Dropt McGutz
I think what you are referring to is the ATO’s taxation ruling 23AG. This was a ruling which the ATO brought out a number of years ago in relation to Australian residents working for foreign companies, in particular shipping companies and airlines. In the ruling the ATO essentially stated that Australians who live in Australia but work overseas for periods of time as airline pilots and merchant seaman are exempt from paying tax in Australia. This has since changed as the ATO have brought out a different ruling stating that these individuals are now liable to pay Australian tax as they reside in Australia. There are some legal issues still outstanding in regards to this ruling and the ATO acknowledges this. Until legislation is passed by Federal Parliament, legal advise suggest tax isn’t payable in Australia by these individuals.
This “ISN’T” the same as Australians living and working in Singapore for an Australian company. If a QF SO complies with all the ATO requirements that are freely available on their web sight, they won’t, I repeat won’t be liable to pay Australian tax. It is as simple as that. If they deviate outside those requirements, they may find themselves in a very grey area.