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Edited version of private advice
Authorisation Number: 1051558703375
Date of advice: 31 July 2019
Ruling
Subject: Residency for taxation purposes
Question
Are you a resident of Australia for income tax purposes?
Answer
No - having considered your circumstances as a whole and the relevant residency tests, you are not a resident of Australia for income tax purposes.
This ruling applies for the following periods:
Period ending 30 June 2016
Period ending 30 June 2017
Period ending 30 June 2018
Period ending 30 June 2019
The scheme commences on:
1 July 2015
Relevant facts and circumstances
You were born Australia.
You married and travelled with your spouse to country B in 20xx.
You lived in country B from some years.
You then travelled with your spouse to country C.
You have children who were born in country C.
You and your children currently live with your spouse in country C.
Neither you nor your spouse has been a member of any Commonwealth Employee Superannuation Scheme.
You are not currently employed.
Relevant legislative provisions
Section 6(1) of the ITAA 1936
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