Prolonged employee displacement: Has your employee become an Australian tax resident?

This two-part series explores recently updated guidance for employers with workers who may establish Australian tax residence due to the COVID-19 pandemic.

The Australian Taxation Office (ATO) has recently updated its guidance on the Australian tax implications for individuals that have been displaced in Australia due to the COVID-19 pandemic. Where an individual who previously resided overseas returned to Australia due to COVID-19 and has remained in Australia during the 2021 tax year and beyond, the circumstances under which they may continue to be regarded as a non-resident for Australian tax purposes are limited. The ATO has clarified that...

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Authors: Daniel Hodgson, Terry Hoban,

Published Date: 01 September 2021