I moved to the UK in June 2023 and ceased employment in Australia on June 15 2023.
I started work in the UK commencing July 1st.
Due to some mistakes made by payroll back in Australia, I didn't receieve my final pay and other payouts in June as expected. My long service leave, holiday and employment back payments didn't occur until August 2023, in the new tax year.
I have assumed that makes me a tax resident for at least the period in which I got back-paid in August, and will submit a tax return for those back-payments. However because I was living, working and paying tax in the UK by that point, would the ATO consider that foreign income? Do I need to declare that income as well?
The employment start/end dates were specifically planned to avoid any confusing tax residency overlap. Unfortunately didn't work out that way.