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Edited version of private advice

Authorisation Number: 1051741308699

Date of advice: 27 August 2020

Ruling

Subject: Residency

Question

Are you a resident of Australia for income tax purposes?

Answer

Yes. Based on the facts you have provided we can conclude that you will satisfy the tests for residency. Accordingly, you are 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 ended 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You were born in Country Y.

You are a citizen of Country Y.

You are not a permanent resident of any other country.

You arrived in Australia in the 20XX income year.

You were on a visitor's visa.

You were transferred to a Spousal bridging visa in the 20XX income year.

You commenced working in Australia XXX 20XX.

You and your spouse were married in the 20XX income year.

You and your spouse have lived at the same address in Australia since your arrival to Australia.

You are not here on holiday you intend on remaining permanently in Australia with your spouse.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

Income Tax Assessment Act 1997 section 995-1(1)

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