Do you have relatives living overseas - then please take note and sign this petition.

The Australian Government is seeking to amend the Residency for Taxation Purposes Test to unfairly target Australians living overseas.  The Government is seeking to change the Factor Test.  The proposed Factor Test, which was included the March 2019 Board of Taxation Residency Report and the 20-21 Budget, proposes that any Australian, currently living overseas, who returns home for more than 45 days will be treated as a Resident for Taxation Purposes.  The current legislation allows for 180 days, and most countries use a 90 day limit.

The proposed new Factor Test does not achieve the goals of being appropriate, fair or simple and is not an effective method in dealing with residency because: 

     1. The 45 day period is too short: 

           a. It does not account for 14 day Quarantine requirements; 
           b. School holidays are over 10 weeks, so any genuine non resident seeking to bring his family for extended vacation would be captured; 
           c. Vacation travel is likely to be longer in a post covid19 world due to travel costs, uncertainty, and quarantining requirements; 
           d. The short period may be detrimental to international businesses' willingness to travel and engage with Australia. 
     2. The suggested 4 questions of the Factor Test are too simple and likely to adversely impact anyone that is innocently visiting, investing or interacting with Australia economically. 

     3. Against the intent of this change it is likely that the response of any genuine Australian citizen non resident to two of the test questions would unfairly result in them being considered a resident for taxation purposes.

This petition therefore asks the House and Senate to, prior to the final drafting, presentation of law and passing of legislation on this matter, ask the Parliament to consider and implement that: 

     1. The 45 day test be extended to 90 days and that: 

           a. Any period of forced Quarantine not be included in the day count; and 

           b. Any period of genuine required work/business not be included in the day count to continue to encourage ongoing economic activity and international trade. 

     2. The 4 point test be expanded to allow more appropriate assessment and consider using a weighted average point score based on responses to provide a more fair, relevant and understandable method of assessment.

Please sign this petition to stop this injustice.