Most helpful replyATO Certified Response
Author: AshleyATO(Tax Time Tech Expert)Tax Time Tech Expert ATO Certified Response25 July 2024
Hi @gusdental,
If you are coming to Australia or going overseas, you may need to work out your residency for tax purposes. You can use the residency tests to work out if you’re an Australian resident for tax purposes or a foreign or temporary resident for tax purposes. For more information see Your tax residency.
You may in some circumstances be liable to taxation of both Australia and New Zealand. However, there is a double tax agreement between Australia and New Zealand which can operate to reduce or eliminate double taxation caused by overlapping tax jurisdictions. For more information see Tax treaties.
You may also wish to apply for a private binding ruling to obtain a definitive answer as to your tax residency. A private ruling is binding advice that sets out how a tax law applies to you in relation to a specific scheme or circumstance. For more information see Private rulings and Applying for a private ruling on how to send in a ruling application.