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Edited version of your private ruling
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Ruling
Subject: Residency for tax purposes
Question and answer
Are you a resident of Australia for tax purposes?
No.
This ruling applies for the following periods:
Year ended 30 June 2012.
The scheme commenced on:
1 July 2011.
Relevant facts and circumstances
You are an Australian citizen.
Your country of origin is Country Y.
You departed Australia for Country X several years ago.
You are now a permanent resident of Country X.
You have permanent employment in Country X.
You live in Country X with your spouse.
Your spouse is a citizen of Country X.
You return to Australia one to two times a year.
You have bank accounts and a life insurance policy in Country X.
You do not have a home in Australia. Prior to departing Australia you lived with a family member.
When you return to Australia to visit you stay with a family member.
You have bank accounts, superannuation and a small parcel of shares in Australia.
Neither you, nor your spouse, have ever been Commonwealth government employees.
Relevant legislative provisions:
Income Tax Assessment Act 1997 Section 6-5
Income Tax Assessment Act 1936 Subsection 6(1)
Reasons for decision
Generally where you are a resident of Australia for taxation purposes, your assessable income includes income gained from all sources, whether in or out of Australia. However, where you are a foreign resident, your assessable income includes only income derived from an Australian source.
The terms 'resident' and 'resident of Australia', in regard to an individual, are defined within the tax provisions and provides four tests to ascertain the residency status.
Relevant to your situation are the first two tests which are examined in Taxation Ruling IT 2650 Income Tax: Residency - permanent place of abode outside Australia, a copy of which is available from www.ato.gov.au.
Given regard to your circumstances as a whole and a consideration of the relevant residency tests, it is accepted that you are not a resident of Australia for tax purposes.
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