PPRuNe Forums - View Single Post - QANTAS Singapore Basing
View Single Post
Old 26th Mar 2006, 05:20
  #87 (permalink)  
OhSpareMe
 
Join Date: Nov 2005
Location: Sydney
Posts: 133
Received 0 Likes on 0 Posts
You could of course remain a "Resident for Tax Purposes" whilst engaging on "Continuous Foreign Service" and have your "Foreign Employment Income" exempted from Australian Tax.

Here is the link for those interested in doing some research

http://www.ato.gov.au/individuals/co...tent/28908.htm

And seeing as though we are in the business of selectively quoting, I thought I might include this from Tax Ruling IT2650

(it can be found just above the 'airline employee' example.)

35. An engineer was sent by his Australian employer to the Philippines on a project assignment for a minimum period of 3 to 4 years and he decided to relocate his family in the Philippines. In fact, the assignment was terminated after 2 years and the taxpayer returned to Australia. It was always his intention to return to Australia at the completion of the project. He retained his Australian home and rented it out. On arriving in the Philippines, the taxpayer and his family initially resided for short periods at a hotel and in an apartment. Later, he sub-leased a house which the family occupied until their return to Australia. Having regard to the nature and quality of his use of the place of abode in the Philippines, the taxpayer was considered to have established a permanent place of abode outside Australia (Case R92 84 ATC 615; Case 145 27 CTBR(NS) 1131).
Result : non-resident.
OhSpareMe is offline