Supporting information for private rulings: Residency - leaving Australia

This list outlines the documents and information we usually need to process private rulings about residency - leaving Australia.

Send the documents and information with your private ruling application form.

Residency - leaving Australia

• What country are you a citizen of? If more than one, which countries?
• Have you been granted permanent residency by any country? If so, which country and when was it granted?
• What is your country of origin? This is the country you were born in or the country of nationality you acquired at birth.
• Where were you living on a permanent basis prior to your departure? Provide details.
• What date did you depart Australia?
• What was your destination overseas? If more than one country, provide details.
• What type of visa did you have to enter the overseas country?
• Does the visa allow you to stay permanently?
• What is the purpose of your overseas visit?
• What are your residency intentions (for example, do you intend to reside overseas permanently)?
• When did you form the intention to make your home indefinitely outside Australia?
• When do you plan to return to Australia?
• Do you hold a return airline ticket? If yes, provide a copy.
• Have you come back to Australia for any period since first leaving Australia? If yes, tell us
• the dates of your arrival in and departure from Australia
• an explanation of the purpose of the visit
• copies of passport showing entry and exit stamps.
• Do you have a place to live overseas? Provide details of where you are or have been living, and whether you are staying with relatives or friends, are renting or have purchased a home. Also, provide exact street address and evidence of residency with your name and address on it (for example, a lease agreement).
• Has your overseas employer provided you with accommodation? If so, provide details (for example, details about sharing, sole use, conditions of use, location).
• What assets do you have overseas (for example, investments, motor vehicle, household effects, property, or bank accounts)? Provide details of assets held.
• Where did you live in Australia prior to leaving (for example, were you renting, staying with relatives or friends, or did you own a home)?
• Do you have a place to live in Australia? If so, is this being rented out while you are residing overseas?
• Do you have any assets in Australia (for example, investments, motor vehicle, household effects, property, or bank accounts)? Provide details of assets held.
• What did you do with your household effects in Australia?
• Are you receiving income from Australian sources? If yes, provide details.
• Did/do you have employment overseas? If yes
• What was the employer's name?
• How long was the employment for?
• Could the employment be extended and, if yes, for how long?
• Provide a copy of your employment contract(s), if any.
• Do you still have a position or job being held for you in Australia? If so, provide details (including leave without pay).
• Did your family (children, spouse, partner) accompany you overseas? If yes, tell us
• Which family members went with you?
• What are their ages?
• Where were they living while you were/are overseas?
• If your family has not accompanied you overseas, explain why.
• What social and sporting connections do you have with Australia? Provide details.
• What social and sporting connections do you have with the country where you are living? Provide details.
• Were you or your spouse a Commonwealth Government of Australia employee for superannuation (super) purposes? If yes, provide the following details
• the dates of the employment period(s)
• the type of employment
• the name of the super fund(s) you and/or your spouse were a member of.
• Do you or your spouse still hold a position with the Commonwealth Government of Australia and, therefore, remain eligible to contribute to the super fund?
• Have you advised the Australian Electoral Office to have your name removed from the electoral roll?
• Have you advised any Australian financial institutions with whom you have investments that you are a foreign resident so that non-resident withholding tax can be deducted?
• Have you advised any Australian companies with whom you have investments that you are a foreign resident?
• Have you advised Medicare or health insurance provider to have your name removed from their records?
• Have you lodged tax returns in any other countries? Provide details and copies of assessments of tax.
• What did you state as the reason for going overseas when completing the Australian Immigration Outgoing passenger card?
• Did you have a capital gains tax event I1 to your assets because you ceased to be an Australian resident when leaving Australia?

More information

For more information about requesting a private ruling:

• visit our website at www.ato.gov.au
• phone us on 13 28 66.