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This edited version has been archived due to the length of time since original publication.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: 1051504647326

Date of advice: 10 April 2019

Ruling

Subject: Residency

Question

Are you an Australian resident for tax purposes?

Answer

No. Having considered your circumstances as a whole and the residency tests, it is accepted that you are not a resident of Australia for income tax purposes.

This ruling applies for the following period:

Year ended 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You were born in Country X.

You are an Australian citizen.

You lived in Australia for several years before your departure for Country X.

You do not have a partner or spouse.

You do not have dependent children.

You lived in your own home with your parents.

Your parents continued living in your home after your departure.

Your home is secured by way of mortgage and you are servicing the loan repayments from your salary earned in Country X.

You regularly transfer funds from your bank account in Country X to your Australian bank account. This account is only used to pay the loan for your home.

Your house has never been rented out.

You advised the bank that you would be residing overseas for an extended period.

You did not have any Australian sourced income after your departure.

You suspended your private health insurance.

You did not have a return flight ticket to Australia when you departed.

When you arrived in Country X, you commenced employment with Organisation X. This contract was for a number of years.

You hold a Country X visa which allowed you to stay for an initial period of a number of years. You have been granted an extension on this visa and you intend on working in Country X until at least the expiration of this visa. After this date, you intend to work overseas for a number of years, possibly outside of Country X, before returning to Australia.

You applied for a Country X permanent resident visa but were not successful.

Organisation X is currently paying you Superannuation contributions into your Australian Superannuation account whilst you are in Country X. After a number of years, you will have to decide as to whether you will return to Australia to be employed under an Australian contact or to convert to the Country X contract.

During the financial year ended 30 June 20XX, you visited a friend in State X, you visited City X for sightseeing, you went to Country X for sightseeing with family and you visited relatives in Country X.

You lived in a serviced apartment supplied by your employer for an amount of time following your arrival in City X.

You moved into another apartment in City X on a monthly lease.

You moved into a third apartment in City X on a one year lease.

You have membership at a local gym.

You regularly attend a religious organisation in the proximity of your home.

You have a city and state ID cards.

You have completed local qualification exams and are a representative of Organisation X.

You are not an employee of the Commonwealth Government of Australia for superannuation purposes.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1),

Income Tax Assessment Act 1997 subsection 995-1(1) and Domicile Act 1982 section 10.

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