Could someone with a Tax background advise me on the following situation?
- Adam is working from Canada for an Australian company as a contractor.
- Adam is an Australian PR and has a bank account in Australia.
- Every week, he submits an invoice for his work in $AUD. The invoice is payable to his Canadian sole proprietorship entity.
The Australian company pays his invoice into his Australian bank account, and Adam transfers it into Canada as and when needed.
There are no tax withheld on this money by the Australian Company. Adam pays tax on the transferred money in Canada at the end of the financial year.
In the above scenario, is Adam liable for paying any tax in Australia (or doing any Australian paperwork) - considering he's being paid into his Australian bank account first?