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Edited version of private advice
Authorisation Number: 1051649454492
Date of advice: 31 March 2020
Ruling
Subject: Residency for tax purposes
Question
Will the client be a non-resident as defined in section 6(1) of the Income Tax Assessment Act 1936 from the 'change time'?
Answer
Yes. Given regard to your circumstances as a whole and a consideration of the relevant residency tests, you are a non-resident of Australia for income tax purposes. Your intention, physical presence, accommodation arrangements and work commitments demonstrate you will continue to remain in XXXX in your permanent place of abode for the foreseeable future.
Further information on residency can be found by searching 'QC 33232' on ato.gov.au
This ruling applies for the following periods:
1 July 20XX to 30 June 20XX
1 July 20XX to 30 June 20XX
The scheme commences on:
01 July 20XX
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
Your country of origin is Australia and you hold dual citizenship with another country.
In XXXX, you accepted a Relocation Agreement to move overseas. You and your family then relocated to XXXX. From this time your intention was to remain in this overseas country for the term of the Relocation Agreement, you intend to either extend the term of this agreement or localise to a XXXX contract for the foreseeable future.
You obtained a visa entitling you to work and reside overseas. This visa is renewed to align with your current Relocation Agreement or future agreements.
You and your wife joint lease a house overseas.
An overseas bank account is used for paying overseas rent and living expenses.
Your family returned to Australia at the 'change time'.
You plan to return to Australia for work purposes and family visits.
You have investment properties.
You and your wife have Australian bank accounts which are used for property income and expenses.
The only income you receive from Australia is from your rental properties.
You do not have a position being held for you in Australia.
You are not a Commonwealth Government of Australia employee.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 6-5
Income Tax Assessment Act 1997 Subsection 6(1)
Income Tax Assessment Act 1997Subsection 995-1(1)
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