JAJ

Not true. Although domicile can be a factor in whether one obtains, or retains, tax residence, it is not the only factor. A person can be Australia tax resident without becoming domiciled. And once a person is Australia tax resident they are liable to Australian tax on worldwide income, unless specifically exempted due to visa status.

Australia does not have an equivalent of the United Kingdom's tax concessions for resident but "non-domiciled" individuals. An Australian citizen or permanent resident, who is also tax resident in Australia, is liable for Australian tax on worldwide income.

RedDragon2008

No you are distorting and confusing the test order

1 Tax residency for local taxes

2 Then assessment of domicile for worldwide income

You are putting people into Australian citizen or permanent resident (visa) only. Their are many other residents in Australia who have to apply the above 2 step test. Your quip about temporary Visa status should be outlined at top of your comment.

JAJ

It's not clear what point you are trying to make.
What is clear that an Australian citizen/PR living in Australia must pay Australian tax on worldwide income.

Upon becoming tax resident it is not possible to claim exemption from tax based on some vague notion of a "domicile" somewhere else.

KJCherokee

Not quite true - generally you only pay Australian tax if you haven't paid tax in the country in which you earned the income. And even if you earn in a tax-free country (such as Saudi Arabia) the project you are working on may be exempted from Australian tax.

When I worked in the Philippines I paid the 10% local tax and didn't have to pay Australian tax: when in Saudi I worked on a project which Austrade had nominated as significant for some reason and paid no tax anywhere on my income.