I worked oversea some years ago and was advised that the ATO look upon these issues on a case-by-case basis. This was a 7-8 years ago and things have probably changed.
The residency concept evolved from the question of "how many days per year are you in Australia?" to your degree of 'connectedness' with the Australian system. Intention to return to Australia had nothing to do with and your participation in the local tax system had a fair baring too.
The advice given to me was to:
- write to the ATO and telling them that I moving overseas.
- Hand in Medicare care and get my own health insurance (contractor did that).
- Contractor took care of overseas tax liability (was in contract).
- Have 'connectedness' in overseas city- Rental, telephone , utilities, bank account, drivers licence, etc.
- Reduce connectedness in Australia ..(terminate bank account, telephone, utilities etc..).
- Be prepared that the ATO would still assess as a 'PAYE' and have to fight them in the AAT.
Things are probably a little different now.
Shot Nancy, I read the said AIPA document when it was released and , yes, was a total pisser, save that they were serious. I recall one section that said that Ansett should not be permitted capacity on international operations on safety grounds because its Pilots had "
no international 4 engine jet experience" or words to that effect.