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This edited version has been archived due to the length of time since original publication.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

Authorisation Number: 1051536500438

Date of advice: 28 June 2019

Ruling

Subject: Residency - leaving Australia

Question

Are you an Australian resident for taxation purposes?

Answer

No. Having considered your circumstances as a whole and the relevant residency tests, you are not a resident of Australia for taxation purposes. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

This ruling applies for the following periods:

Year ended 30 June 2016

Year ended 30 June 2017

Year ended 30 June 2018

The scheme commences on:

1 July 2015

Relevant facts and circumstances

You were born in Country X.

You entered Australia in 20XX on a temporary Visa. Your spouse also entered Australia on a temporary Visa.

You lived in Australia for X years before you were granted Australian citizenship in 20XX. Your spouse was also granted Australian citizenship.

You went to Country X in 20XX to care after your ill parent and also allow your children to spend time with your relatives overseas.

You intended to only stay in Country X for Y years however ending up staying for approximately Z years.

You always intended to return to Australia.

You have a spouse and children. They all came with you to Country X. One of the children was born in Country X during your time there which contributed to extending your stay there.

You stayed in your parents' house the entire time you were in Country X.

You lived in rented accommodation in Australia. When you left Australia for Country X, this accommodation was rented to friends who assumed the leasing contract and looked after some of the belongings left in the unit.

You have an Australian bank account.

You left various personal belongings at friends' accommodation and sold others. You were intending to move to a different state before your trip to Country X so decided that for large items it would be easier to buy new ones instead of pay for the storage.

You bought a car to use in Country X. You sold this prior to your return to Australia.

You had a bank account in Country X. You did not cease this bank account when you returned to Australia.

You continued to work for your Australian employer while overseas. Your income from this work was deposited into your Australian bank account.

You returned to Australia on XX XXXX XXXX and commenced a new role with your Australian employer.

You and your spouse both have not been members of the PSS or CSS.

Relevant legislative provisions

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

Income Tax Assessment Act 1936 Subsection 6(1)

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