I have a question about non residency status with the ATO (Australian Tax Office) I left OZ last May BEFORE any annocremnt to changes to the 23AG and due to my work 6 on 6 off, have made the Philippines my home, my only link to OZ is an investment account. I spend less than 183 days in the philipines purly due to the nature of my work so I dont pay tax their, however each country we work tax is paied to the host country. my problem is, despite the philipines being my home I dont have residency status, but it is where I have made my home, with no intention of returning to OZ Will this be suffiecent for non residency status in Australia?
Despite the fact that your work is of an itinerant nature, you can still have a "permanent place of abode" overseas within the meaning of s.6(1) ITAA36. One of the factors to be considered is where you choose to spend your free time. Before applying for a private ruling, you should consult a taxation specialist in this area. Cheers, Rob