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This edited version has been archived due to the length of time since original publication.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.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 1051382998502

Date of advice: 12 June 2018

Ruling

Subject: Residency

Question

Are you a resident of Australia for income tax purposes?

Answer

No

Based on the facts you have provided in the memorandum and the materials contained in the documents file, we conclude that you will not satisfy any of the tests of residency. Accordingly you are not a resident of Australia for income tax purposes under section 995-1(1) of the ITAA 1997 and subsection 6(1) of the ITAA 1936.

This ruling applies for the following periods:

Financial year ending 30 June 2017

Financial year ending 30 June 2018

The scheme commences on:

1 July 2016

Relevant facts and circumstances

You were born in Country A and you are a citizen of Country A and Australia.

You have close family that reside in Australia.

You left Australia permanently more than 10 years ago.

You own rental properties in Australia.

You have Australian bank accounts for your rental income to be deposited into.

You have lived in Country B for over 10 years.

You have social ties, a home, bank accounts and a vehicle in Country B.

When you visit Australia, you stay in hotels and hire a vehicle.

You indicate on your passenger cards that you are a visitor to Australia.

You have been offshore from Australia in excess of 183 days for the relevant years.

You do not satisfy any of the tests of residency in Australia.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 6-5

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

Income Tax Assessment Act 1936 Subsection 6(1)


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