In the 2021 tax year, I had shares from a employee share scheme (ESS) vest. My employer is an Australian company and I am an Australian resident for tax purposes, but I am a temporary resident (work visa). I spent the majority of my time (including more than 91 consecutive days) during the 2021 tax year in USA, where I must declare 100% of these shares as a souce of income. Additionally, part of the vesting period for some of the shares took place before I first arrived to Australia. This leads me to believe that I might qualify for the foreign income exemption for temporary residents.
How much of the ESS income as reported by my employer in the ESS year-end statement should I be declaring in my Australian tax return? 100% of it, or only the portion that I earned while I was physically in Australia during the vesting period?
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