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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Edited version of your written advice

Authorisation Number: 1012971147156

Date of advice: 18 February 2016

Ruling

Subject: International - Residency

Question and answer:

Are you a resident of Australia for income tax purposes?

Yes

This ruling applies for the following period:

Year ended 30 June 2016

The scheme commenced on:

1 July 2015

Relevant facts and circumstances:

You arrived in Australia and stayed for a period of time.

You travelled to Australia with your family under a Training and Research visa.

You were employed for the duration of you stay.

You entered a rental agreement for a unit for the period of your stay.

You had a membership with the local library.

Relevant legislative provisions:

Income Tax Assessment Act 1997 Subsection 995-1(1)

Income Tax Assessment Act 1936 Subsection 6(1)

Reasons for decision

Section 995-1 of the Income tax Assessment Act 1997 (ITAA 1997) defines an Australian resident for tax purposes as a person who is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 (ITAA 1936).

The terms 'resident' and 'resident of Australia', in regard to an individual, are defined in subsection 6(1) of the ITAA 1936. The definition provides four tests to ascertain whether a taxpayer is a resident of Australia for income tax purposes. The tests are:

If any one of these tests is met, an individual will be a resident of Australia for taxation purposes.

As per Taxation Ruling TR 98/17 (Income tax: residency status of individuals entering Australia) your behaviour whilst you were staying within Australia is used as an indicator as to your status of resident for the given period.

The reason for you stay was to work and undergo training (TR 98/17 paragraphs 50 and 55).

You travelled to Australia with your spouse, entered a long-term rental agreement and held a membership with the local libraries (TR 98/17 paragraph 59).

Given the circumstances as a whole and the relevant residency tests, it is accepted that you are a resident of Australia for the period of your stay.

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