1051650823041 | Legal database

Disclaimer
This edited version has been archived due to the length of time since original publication.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: 1051650823041

Date of advice: 24 March 2020

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 ending 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You were born in Australia.

You are a citizen of Australia.

You have lived in Country Z since you left Australia on mid 20XX to live in Country Z.

You have been are a tax resident of Country Z and have been since mid 20XX.

You have an investor's visa that allows you to enter live and work in both Country Z and State Y.

The investor's visa expires on late 20XY and you intend to extend it.

You have established a business in State Y.

You are employed by the business in State Y.

You will acquire ownership of a property in State Y.

You will relocate to State Y before the start of the 20XX income year.

You will become a resident of the State Y for taxation purposes.

The bulk of your personal possessions will be allocated in the State Y.

Your partner is with you in Country Z.

Your partner will remain based in Country Z for work reasons but will regularly join you in State Y from Country Z.

You do not own property in Australia.

You own a property in Country Z.

You will spend less than X nights in your Country Z property each year.

You intend on returning to Australia as a visitor for periods not exceeding 50 days in total for each year.

You does not intend on returning to Australia to live.

You have removed your name from the Australian electoral roll.

Your parents and sibling remain in Australia.

You and your partner 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)

Copyright notice

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).