| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051735907051
Date of advice: 11 August 2020
Ruling
Subject: Residency
Question
Are you a resident of Australia for income tax purposes?
Answer
No Based on the facts you have provided, we can conclude that you will not satisfy any of the tests of residency.
Accordingly, you are not a resident of Australia for income tax purposes under section 995-1(1) of the Income Tax Assessment Act 1997 and subsection 6(1) of the Income Tax Assessment Act 1936.
This ruling applies for the following period:
Year ending 30 June 2021
The scheme commences on:
1 July 2020
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You have been living and working in Country Y since the 20XX income year.
You have a business visa to enter Country Y which has been extended to 20XX.
You work for XXXX in Country Y.
You intend on retiring from XXXX on XX XXXXX 20XX.
There is a possibility that you will remain in Country Y beyond your retirement date if a replacement is not able to be found for your position.
You intend on returning to Australia if your retirement goes as plans to live on X XXXX 20XX at which point you will become an Australian resident for taxation purposes.
You will work as a consultant in Australia for the business.
Your spouse and child have been living in Country Y with you and have returned to Australia to live.
You came to Australia with them to get them settled.
It was your intention to get your family settled in Australia and then go back to Country Y and remain there until you retired.
You have had to remain in Australia due to Covid-19 since arriving with your family.
You and your spouse are not eligible to contribute to the PSS or the CSS Commonwealth super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 section 995-1(1)
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
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).
