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The Australian Tax Office released a new Tax Residence ruling recently.
One of the harsher parts is that you need to setup a new permanent residence outside of Australia to leave the Aussie tax system. Being transient or nomadic when you leave doesn't cut it and could see you considered an Aussie tax resident for years without even stepping foot on Australian soil.
It's worth a good read if you could be affected. The ruling contains lots of scenarios and examples where the ATO explain their position.
It's a great example of a tax authority applying super vague concepts any way they want. For example, one can become an Australian tax resident on day 1 of entering Australia, but it can take up to 2 years of living abroad to lose Australian tax residency even if your intention to leave is the same.
Still, it's interering to see that they accept the fact that you can be physically in Australia for over 183 days a year and still not be a tax resident.
They also very conveniently glaze over the fact that DTAs can in fact help shed AUD tax residency much faster despite what the Commissionaire may find.
The best advice I ever heard for all of these places is to go and live for a year or two in a country that has DTA with Australia/Canada/whatever. Deregister yourself and afterwards go and do whatever you want. Beat place I can think of to do this is the UK, since they have very clear residency rules.
By now, they are just making up more sh1t and scribbling them down as they need more people to rob to fill their coffers so they can draw a salary. I don't even waste my time with such clowns! Avoid at ALL costs! Australia offers NOTHING anyone would be interested in to risk going there.
Correct, nothing has really changed and certainly nothing radically new has been introduced. As the preamble to this 7 Jun ruling says, it consolidates, clarifies and replaces 3 existing earlier rulings. The Australian Tax Office has never accepted Australians adopting the DN lifestyle as having shed their tax residency