I am not a Permanent Resident of Australia and due to the COVID-19 pandemic, I am unable to return to Australia. This means I will not be in Australia for 200 days. Is there any leniency in regards to Foreign Surcharge?
Under the legislation the Chief Commissioner does not have any discretion in relation to the 200-day rule. If a person has not been in the country for 200 or more days, they cannot be deemed as ordinarily resident.