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游海儿
发表于 2021-5-12 00:49:08
This really depends on the full facts and circumstances. It is not possible to confirm the position without undertaking a full and detailed analysis of your position.
As a general rule, residents of Australia for tax purposes are taxed on all income regardless of where the income is sourced. However, Non-Residents are only required to pay tax on income which is derived in Australia.
As a starting point in the analysis, I would suggest working through the ATO’s online residency tool which you can find at the link below. It asks a series of questions which seek to cover each of the 4 residency tests at a high level.
https://expertsystems.ato.gov.au ... AResident/questions
If your residency position is borderline then you may need more formal assistance or advice in determining your residency status. Another option for you would be to seek a private ruling from the ATO on your residency status.
Assuming you are resident of Australia for tax purposes, the timing would more likely to be from the earlier of the following:
• When you actually arrive back in Australia with the intention of staying here for the foreseeable future; or
• When you cease having a permanent place of abode overseas
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