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Edited version of private advice
Authorisation Number: 1051557897072
Date of advice: 31 July 2019
Ruling
Subject: Residency for tax purposes
Question
Are you a resident for Australian Income Tax purposes pursuant to section 6(1) of the ITAA 1936?
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. Further information on residency can be found by searching 'QC 33232' on ato.gov.au
This ruling applies for the following periods:
Period ending 30 June 20XX
Period ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were born in country C and are a citizen.
You consider country C your home and your residence is there.
You have primary care of your elderly parent.
You run successful businesses in country C.
You are married and have a family.
A child lives in Australia and has care of your spouse who is ill and needs care.
You have travelled to Australia for holidays and to visit your spouse and child.
You are not a member of any Australian Commonwealth Superannuation Scheme.
You do not have Australian Private health Insurance, drivers licence or entry on the electoral roll.
You do have investment properties in Australia that you earn rental income from.
Relevant legislative provisions
Subsection 6(1) of the Income Tax Assessment Act 1936
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