I started the original discussion on D&G a few weeks back when I was emailed a copy of the amended tax law by the ATO. I published the amendment on D&G but didn't keep a copy myself, otherwise I would post it here. From that, and other correspendence I had with the ATO on the proposed amendment it appears that anyone doing normal helicopter tours (4 on/4 off, 6 on/6 off, etc), will be liable to pay Australian tax on the whole amount, just as if it had been earned in Australia. I think you get credit for any tax paid overseas but basically you will be forking out the same amount of total tax as you would on Australian sourced income. It all boils down to how much time you spend in Australia. I think you are allowed something like 60 days per year in Oz on top of "normal" annual leave (whatever that is), before you are considered to be residing in Australia, and therefore subject to normal Australian tax on your TOTAL foreign income. No doubt everyone will have their own interpretation so ask an accountant or talk to the ATO direct.