Dear ATO-people!
I am writing to confirm my understanding of the Australian tax rules regarding a temporary stay in Australia. Could you please confirm if my interpretation below is correct?
My situation and premises:
- I am a Norwegian citizen and a tax resident of Norway.
- I am employed as a PhD Candidate at a private Norwegian university. My employer is not an Australian resident and does not have a permanent establishment in Australia. I receive my salary in Norway into my Norwegian bank account.
- I will be working remotely on finishing my Norwegian PhD thesis while in Australia. I will not have any contact with, or provide services to, any Australian institutions, businesses, or individuals as part of my work.
- I am travelling to Australia as an accompanying spouse. I have been granted a Temporary Activity (Subclass 408) visa as a dependent (with condition 8303).
- My total physical presence in Australia will be less than 183 days in any relevant 12-month period
- I will continue to pay income tax to Norway for the entire duration of my stay.
- I have been granted a Certificate of Coverage (CoC) from the Norwegian Labour and Welfare Administration (NAV) for the entire period in Australia, under the Social Security Agreement between Norway and Australia.
My interpretation:
Based on the Double Taxation Agreement (DTA) between Norway and Australia (specifically regarding short-term stays/dependent personal services under 183 days), and the Social Security Agreement, I have interpreted the rules as follows:
- I will not be liable for personal income tax in Australia.
- My Norwegian employer will not have any tax withholding (PAYG) or Superannuation obligations in Australia.
Could you please confirm if my understanding is correct?
Thank you in advance for your help!
Kind regards, He Berg
17 views
1 replies