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osvaldofql(Newbie)Newbie
19 June 2022

Hi, I am wondering about tax exemption related to a contract with an United Nations agency.


I am an Australian resident for tax purposes working oversea. I have worked for a UN agency overseas since July 2021 part-time (60%), and full-time since January 2022. My contract is fixed-term which will finish in January 2023.


I have read the "Foreign income exempt from tax" section, but it is not clear regarding my kind of contract and agency.


Any information would be greatly appreciated.


All the best and thank you in advance.

2,115 views
5 replies
2,115 views
5 replies

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Most helpful reply

KylieATO(Community Support)Community Support
24 June 2022

Hi @osvaldofql


Without more details, like nature of employment, name of agency, terms of contract, we are really unable to give you a definitve answer.


Your salary income may be exempt if you work on an approved overseas project or work for certain international organisations. Your agency should be able to provide with project details, number and whether agency falls within the exempt certain international organisations. 


For more information go Working on an approved overseas project which discusses both employment situations, provide links to relevant rulings and contact details if you require further assistance. Additionally, your salary could be exempt income if you fall within TD 2005/14 and TD 2002/37.

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Most helpful reply

KylieATO(Community Support)Community Support
24 June 2022

Hi @osvaldofql


Without more details, like nature of employment, name of agency, terms of contract, we are really unable to give you a definitve answer.


Your salary income may be exempt if you work on an approved overseas project or work for certain international organisations. Your agency should be able to provide with project details, number and whether agency falls within the exempt certain international organisations. 


For more information go Working on an approved overseas project which discusses both employment situations, provide links to relevant rulings and contact details if you require further assistance. Additionally, your salary could be exempt income if you fall within TD 2005/14 and TD 2002/37.

osvaldofql(Newbie)Newbie
26 June 2022

Hi @KylieATO


Thank you very much for this valuable information.


I have reviewed in detail the information of the links provided, but the information is still general, therefore it is not conclusive for specific agencies.


Now, I think that my salary could be exempt since I think this falls within TD 2005/14. However, there is no explicit mention of the agency I work for, which is the United Nations Development Programme (UNDP) and my duty station is Geneva, Switzerland.


I will keep checking the regulation. Meanwhile, do you know if ATO or a private accounting company (Ideally based in Melbourne) provide the services to evaluate this type of case?


All the best

Osvaldo

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