Today I received an email from Queensland Treasury Office of State Revenue. I have copied that email content below. As per my previous call and email questions sent to them I wanted to see if I could go overseas from 1 April to 30 June then from 1 July to end of December just shy of the maximum 6 month time limit. That way I can maximise my time away for respite. But come back to Australia to continue to reside here to avoid the taxes.

As you can read below, the revenue officer has decided that based off the advice I was seeking, they now have decided that I therefore do not ordinarily reside in Australia. Even though I would be less than 6 months away from Australia this financial year and the next. They would use the section relating to being out of Australia on 30 June as well, even though I was less than 6 months away.

Absolute bullying and threatening behaviour in my opinion and has sent me spiralling into depression. I feel trapped and helpless. They now are using this against me because I dared send questions to them. Not even set in stone. Just that.

THIS IS THE EMAIL:

Good morning Tyson

I am sorry that you feel that I did not answer your previous enquiry. I consider you may not have understood part of the content.

As outlined in my previous email, from 2018-19 year onwards, your land tax residency status was changed from absentee to natural resident effective 30 June 2018. This was based on your declaration that you had returned to reside permanently in Australia. Based on the content of your emails, I cannot be satisfied that you ordinarily reside in Australia since you are now seeking advice with the express purpose of maximising your time absent from Australia.

The outcome is that If you are absent from Australia for more than half of the 12 month period up to 30 June or you are absent from Australia 30 June, then you must advise the Commissioner of these change of circumstances (noting your declaration that you had returned to reside in Australia in June 2018). This will result in a reassessment of your land tax liability for land owned 30 June 2018 and a revision of your residency status to absentee.

Should you require any further assistance, please do not hesitate to contact us.

Kind regards

Amy Wiggins

Revenue Officer

Land Tax

Office Of State Revenue

Queensland Treasury
Phone: 1300 300 734
Email: landtax@treasury.qld.gov.au

Web: www.qld.gov.au/osr

April 5 - posting made onto Facebook:

QLD Office of State Revenue - the revenue puppets of the Labor Party are playing with our lives with a pathetic non-advisory service. Spin the Wheel! It's like a Circus.

Questions sent to Queensland Office of State Revenue to seek clarification regarding Absentee status

I recently spoke to an officer at the Queensland Office of the State Revenue seeking clarification on issues surrounding the interpretation of legislation relating to being an 'Absentee' as per the Queensland Land Tax Act.

After not being given straight answers I became frustrated and exclaimed how on Earth was I able to organise my life when even the OSR cannot give me a straight answer? I explained that I did not want to be slugged with these taxes so wanted to know how I could avoid them.

One disturbing issue is that relating to the legislation where an individual can also be considered to be an Absentee when they are out of Australia on 30 June. I asked the officer if I was to take a trip out of Australia for 2 weeks but was absent on 30 June, would I therefore be considered an Absentee? She explained that other factors would be taken into consideration namely where my main domicile was considered to be - if Australia then she said in her opinion I would not be an Absentee.

I was told to put my questions in writing via email and send it through. It became abundantly clear that there is a lot of grey area with the legislation and confusion. The officer was unable to give me clear straight answers relating to my situation. The officer admitted that the legislation can be confusing.

QUESTIONS:

Q. I wish to fly to Thailand in April 2019 and remain there for the rest of the financial year (which is up to 30 June). I wish to then continue staying in Thailand for a further period just short of 6 months so as not to exceed 6 months in a financial year and be subjected to the Land Tax & Absentee Surcharge.

Please advise if the following scenario will not be subject me to an Absentee status:

E.G. itinerary:

i) Depart Australia 1 April 2019 to Thailand. Remain in Thailand (or neighbouring South East Asian country) until 30 June 2019.

I believe I will not be subject to an Absentee Surcharge for FYE 2019 because I have not spent more than 6 months abroad in FYE 2019.

ii) Continue remaining in Thailand from 1 July for a period of less than 6 months (I will assume that I book a return flight for 28 December 2019)

I will return to Australia to reside until I am entitled to again travel abroad for another 6 months.

I believe that means I cannot leave Australia at all until 1 July 2020, being the next financial year.

Q. Do you also need to be in Australia on 30 June each year to avoid being an absentee?

Does this mean that not only do you have to be under 6 months abroad, but also not be outside Australia on 30 June?

Q. There is confusion among those affected by the Absentee surcharge as well as others who wish to/need to spend lengthy periods of time abroad - there is a belief that if you come back on the 30 June each year you can avoid the Absentee Surcharge.

I understand through our discussions that it is more complex than that. Can you please clarify this? People are going to be caught out and suffer these massive bills. The legislation is very confusing.

Q. Are there any exemptions that you would grant for being overseas longer than 6 months other than for the employment exemptions already included in the legislation?

For example: If I was not to remain in one country or any one place in a country for any extended time - just temporary accommodation - continually travelling about, would you then consider that because I have no permanent residence abroad, that my main residence in still in Australia? And hence not subject to the Absentee Surcharge?

Q. In relation to the maximum 6 month period allowed to be abroad can you please clarify:

What is determined to be 6 months? Is that in days? Or is it based on actual months away? There is confusion as to how this is calculated as well.

Q. Is my departure date from Australia counted as a day in Australia, despite it not being a full day in Australia?

Is my arrival date back in Australia counted as a day in Australia, despite it not being a full day in Australia?

E.g. I depart at 12.30am from Darwin - although I was only in Australia for 30 minutes of that day, is that still counted as a day in Australia?

E.g. I arrive at 11.55pm in Darwin - although I was only in Australia for 5 minutes of that day, is that still counted as a day in Australia?

Q: The legislation relating to absentees can be interpreted as meaning that in order to avoid being considered as an absentee, one needs to be back in Australia on the 30 June each year, along with meeting other criteria such as not exceeding the 6 months overseas.
Is this correct? Please clarify.

I am still waiting for a reply. The questions were submitted on 2 March 2019.