You are really struggling now! The Australian financial year runs from July 1 to Jun 30, so this certificate has not "expired". It certifies my tax residency for the
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financial year. After June 30 this year, I will obtain a certificate for the
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financial year, and so on, year after year. I've been doing this for several years, as I own a property in Germany on which I have to pay German taxes, but by virtue of my certificate, any other worldwide earnings are taxable only in Australia. I think you're new to this taxation gig, because you obviously don't know the tricks of the trade, to legally minimise tax. I've been doing it for years, you should try it! 👍😂
I have been living in Thailand for almost twenty years. I also live some of the year in Australia. I'm not "moving the goalposts", my situation has not changed. You need to read the ATO tax ruling in its entirety before you start misquoting. I don't have to "evidence" anything. The ATO already knows everything about me. You are so far out of your depth it's comical......
Perhaps you'd better inform the ATO that they've fraudulently issued me with an Certificate of Tax Residency! 😆. I'm afraid you're grasping at straws, I've no idea why. Both the ATO and the TRO have confirmed that I am not required to have a TIN, not to file a tax return. If either wishes to investigate my situation they are free to do so. Having an extended retirement holiday in Thailand does not constitute tax residency when I have the colossal financial ties in Australia. My Thai bank account never has more than 100,000 Baht in it. Good try but you're out of your depth!
is saying, it's not easy to dump Australian Tax Residency, as the criteria is very ambiguous. As you'd know there is a proposal to tighten the tax residency rules, but even then it's only a case of spending 45 days over a two year period in Australia. About 99% of my assets are in Australia, and I pay tax and Medicare there on account of my rental properties. My stock market portfolio and Superannuation funds are both located in Australia as are my family ties. Just about the only thing I have in Thailand is a solitary bank account. How anyone could even suggest that Thai Tax Residency takes precedence over the Aussie in my situation is laughable. The trump card is my local tax office even told me I don't qualify for a TIN!