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Edited version of private advice
Authorisation Number: 1051566158335
Date of advice: 15 August 2019
Ruling
Subject: Residency
Question
Are you a resident of Australia for income 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. 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 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are married to an Australian citizen.
You don't have any children.
Since your marriage you have lived for six months in Australia and six months in Country A.
Your spouse on average lives for eight months in Australia and four months in Country A.
You and your spouse have maintained separate finances and households.
You have no assets and no income sources in Australia.
You don't work in Australia.
You arrived in Australia as per your usual schedule.
You and your spouse travelled overseas for a couple of weeks over Christmas arriving back in Australia.
Your spouse became ill during the holiday and after arriving back in Australia your spouse was diagnosed with a serious illness and the treatment plan is very demanding and involves multiple treatments.
You changed your usual travel arrangements so that you may stay in Australia temporarily to care for your spouse during the treatment.
Your return flight to Country A is booked if you need to return to Country A to attend to business or family matters otherwise you intend to stay in Australia while your spouse is undergoing treatment.
You don't intend to stay permanently in Australia and will return to your home in Country A after your spouse's treatment and resume your usual living arrangements.
You hold a Country A passport and you are not a citizen of any other country.
You don't intend to reside permanently in Australia
You don't intend to become an Australian Citizen.
You hold an Australian Subclass 155 Resident Return Visa.
When in Australia you live with your spouse in your spouse's home.
You don't rent your home in Country A when in Australia.
You don't have an Australian tax file number.
You are not registered to vote in Australia.
You don't have Australian health insurance; your Country A health insurance covers you worldwide.
You and your spouse are not members of the Public Sector Superannuation Scheme or eligible employees in respect of the Commonwealth Superannuation Scheme.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 subsection 6-5(1)
Income Tax Assessment Act 1997 subsection 995-1(1)
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