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Khanhnpq(Initiate)Initiate
6 Oct 2023

Hi

I have a question regarding the Certificate of Residency and Overseas Tax Relief.


My circumstance is:

I am an Australian, live and work in Vietnam for most of the time in a year (and only do so in Australia 4 months in a year).

I already have a Private Ruling Application result from the ATO, concluding that I am still an Australian Resident for Tax purpose.


Knowing that Vietnam is on the list of countries that Australia has an agreement on double tax treaty with, I have been advised to request for the Certificate of Residency and Overseas Tax Relief https://www.ato.gov.au/Individuals/Coming-to-Australia-or-going-overseas/Certificate-of-residency-and-overseas-tax-relief-form/

In order to avoid paying tax twice. However there are a few things I need to make sure I understand correctly before I do so.


My questions are:

  • Given my circumstance, and if I was given the Certificate of Residency and Overseas Tax Relief successfully. Which country tax (Australia or Vietnam) would I be eligible to exempt from?
  • If I am exempted from Vietnam tax, will these Certificates help me from any legal issues arise regarding tax payments?
  • Or if I am exempted from Australian tax, are these Certificates what I have to submit along with Tax Return Lodgement? Any other documents I have to provide for this matter?

Thank you in advance and greatly appreciate your help

Kind regards

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TeddyATO(Community Support)Community Support
9 Oct 2023

Hello @Khanhnpq,


The Certificate of residency is a document we create so that you have evidence of your tax residency in a given year. This means if the Vietnam tax agency wants proof of your Australian status you will be able to provide that document. This does not remove your need to lodge in either country, we deal with double taxation in Australia by applying the foreign income tax offset when you lodge the return.

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Most helpful reply

TeddyATO(Community Support)Community Support
9 Oct 2023

Hello @Khanhnpq,


The Certificate of residency is a document we create so that you have evidence of your tax residency in a given year. This means if the Vietnam tax agency wants proof of your Australian status you will be able to provide that document. This does not remove your need to lodge in either country, we deal with double taxation in Australia by applying the foreign income tax offset when you lodge the return.

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Certificate of Residency & Overseas Tax Relief form question | ATO Community