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Where the employer reasonably believes that the information is correct then usually no penalties. However, if the employer is aware the new employee is a backpacker who is not settling down (e.g. verbally told or else routinely casually employs backpackers) then this may be different. To 'not...

Visa Citizenship Whilst it might be relevant, it is not persuasive evidence of residency. However, a short term visit exhibiting transient behaviour and the maintenance of a usual place of abode overseas is more likely to be a non-resident. Check out TR 98/17 for a good read. If a...

You are corerct Paul, the post does indeed refer to his son's friend. However, the staying in one place behaving like a resident as opposed to behaving like an itinerant backpacker might indicate residency. If a non-resident, there does not appear to be sufficient tax withheld from the...

Two issues: 1) Your son could be a resident under ordinary principles if he stayed with family or in the one place throughout his stay that is centred around his family/friends/employment. The 183 day test is but one test that is irrelevant if he is a resident under ordinary principles...