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How to apply tax in a case like the following?
Someone is a resident in taxation purposes from 1 July 2018 to 30 September 2018 then decided to move and live in Overseas but renting out property. She has salary income up to September 2018 and rental income received from 1 October 2018 to 30 June 2019. Should she lodge FY2019 tax as a resident or non resident and can she declare both salary income and rental income on the same tax return ?
Assuming that there is no definite intention to return, and she won't be deemed a resident - see ATO instruction + recent court cases.
2019 = resident, but fill in Item A2
Date departed Aus, say 15/11/2018 => makes Label N = 4 months
2020 will be non-resident.
There is no easy answer to a Residency question, and I can only suggest seeing a tax agent that has experience in tax residency (not a plug for us BTW, we avoid residency stuff because we understand it is much more complicated than it appears)