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Edited version of your written advice
Authorisation Number: 1051490319459
Date of advice: 21 March 2019
Ruling
Subject: Residency Status
Question
Will I be a resident of Australia for tax purposes while working/living Overseas?
Answer
No
This ruling applies for the following period:
Year ending 30 June 2023
The scheme commences on:
4 March 2019
Relevant facts and circumstances
● You will be moving overseas to work
● You do not rent or own a dwelling in Australia
● You have sold or given away the majority of possessions
● You intends on staying overseas indefinitely
● You will be moving into a self-contained domicile.
● You have no current professional/social networks but plan on creating some when you arrive there.
● You will have a work visa that allows indefinite duration stay, providing you are working at the sponsoring employer.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)
Income Tax Assessment Act 1997 Subsection 995-1(1)
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