Clara is a doctor at Royal Perth Hospital (RPH). Clara has been working for RPH for the last 5 years. Clara has reached out to you for some assistance. Clara is thinking of taking a job in Scotland for a period of time.

She intends to leave Australia on 15/03/2023 and start work on 01/04/2023 as a doctor in the local hospital in Scotland.

She will be paid into her Scottish bank account, be employed by the Scottish hospital and rent a place within 15 minutes of the hospital.

Clara will need to leave her current job at RPH, rent her current apartment in South Perth, leave her cat with her parents and move all her furniture and belongings into a storage unit.

Clara has decided she will sell her before she leaves to her sister who is at university and requires a car.

Clara’s partner Scott who is also a doctor at RPH won’t be joining her in Scotland as he has his final exams to sit in Perth in June 2023. He may join her in July 2023.

Clara has provided you with the following information in relation to her 2022 tax returns.

Clara earns $156,000.00 as a doctor from RPH.

Clara has savings of $50,000.00 in her bank account which earnt her interest of $500.00.

Clara has shares in BHP and was paid a unfranked dividend of $1,000.00.

During the year Clara attended a medical course which cost $2,000.00.

She paid a medical membership fee for $5,000.00.

Clara did some after hours GP work throughout the year and earnt $20,000.00.

Clara loves animals and donates $110.00 per month to RSPCA.

Clara’s scrubs were a little worn out, so she bought a whole new set for $1,000.00.

Clara sometimes has to be on call in the hospital where she does not have much to do and so she constantly buys fashion magazines to keep her entertained. That totalled to $300.00 for the year.

As the hospital doesn’t provide a phone for doctors, Clara has to use her own mobile phone while at work. Clara pays $99.00 per month and states that she uses the phone 80% for work.

Clara drives from home to hospital every day and the total number of KMs driven was 3,800KMs for the year.

Clara had to drive to Fiona Stanley Hospital from RPH a few times that year for work. That totalled 500 KMs.

Clara has a HECS debt of $50,000.00.

Clara has no kids and does not want to consider Scott as a partner for tax purposes.

Clara had private health insurance from 01/04/2022 onwards.

Clara earnt rent for her unit, she rented out her unit out between March 2023 to June 2023 for $10,000.00. The rental expenses in relation to that period was $5,000.00.

Here is what Clara needs assistance with:

Calculate Clara’s 2022 taxable income.

Calculate Clara’s 2022 tax payable or tax refund.

In the 2023 financial year, please detail Clara’s residency, detail your reasonings.

What sources of Clara’s income will be taxed in Australia in 2023? Please list them. 

Should Clara decide to stay in Scotland until 30/06/2024, please advise on her tax residency for 2024