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It is impossible to confirm whetheryou would be treated as a non-resident without undertaking a thorough review of the facts and circumstances. While someone would often be classified as a non-resident if they were living and working overseas for a period of 5 years, there may be other factors that cause them to be classified as a resident.
As a starting point, you might like to work through the ATO’s online residency tool to confirm if you are tax resident, see the link below:
https://www.ato.gov.au/Calculators-and-tools/Are-you-a-resident/
If you are treated as a non resident of Australia, then your foreign income is not assessable in Australia. However if you are treated as a resident of Australia, then it will also be necessary to consider whether you could be treated as a resident of another country under the domestic tax rules. If so, the next step would be to check whether Australia has a double tax agreement (DTA) with that country. If so, then it would be necessary to work through the tie-breaker tests within the DTA to determine which country you will be treated as a resident of for the purpose of applying the other rules in the DTA.
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关于milkbar (2005-3-24) 西边雨 
发表于 2015-1-27 20:20
