1051636389833 | Legal database

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This edited version has been archived due to the length of time since original publication.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

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private advice

Authorisation Number: 1051636389833

Date of advice: 24 February 2020

Ruling

Subject: Residency

Question

Are you a resident of Australia for taxation purposes?

Answer

Yes. Having considered your circumstances as a whole and the residency tests, it is accepted that you are 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 ending 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You were born in Country Z.

You are a citizen of Country Z, Country X and Australia.

You received your citizenship of Australia in late 20XX.

Your spouse works in Country Y.

You and your children have been living with your spouse in Country Y since mid 20XX.

You enter Country Y on visa.

Your spouse may have their contract extended to mid 20XX and you intend on staying in Country Y with them for this period if the contract is extended.

One of your children will return to Australia to attend boarding school in 20XX.

You have sold your family home in Australia.

You intend on purchasing another home and moving back to Australia permanently in Australia in the future.

You live in rented accommodation in Country Y which is for the family's sole use.

Your spouse's employer provides your accommodation in Country Y.

You will return to Australia a few times a year to visit family and speak with your financial advisors about your investments.

You will not exceed 183 days in any financial year.

You have no investments in Country Y.

You commenced a consultancy business in 20XX which you have now closed until you return to Australia permanently.

You and your spouse are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

Relevant legislative provisions

Income Tax Assessment Act 1936 Subsection 6(1)

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

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