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Edited version of private advice
Authorisation Number: 1051790138661
Date of advice: 14 December 2020
Ruling
Subject: Residency
Question 1
Are you a resident of Australia for taxation purposes for the period 1 July XXXX to 30 June XXXX?
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 for the period XXXX.
The Commissioner is satisfied that you had a permanent place of abode outside Australia for the period XXXX.
Further information on residency can be found by searching 'QC 33232' on ato.gov.au
Question 2
Are you a resident of Australia for taxation purposes from XXX 20XX?
Answer
Yes.
You are a resident of Australia for taxation purposes from XXXX 20XX when you returned to Australia to live permanently with your family.
This ruling applies for the following periods:
Year ended 30 June 20XX - Year ended 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You are not a permanent resident of any other country.
You have been living and working outside Australia since XXX.
You and your spouse left Australia for you to take up an employment position in Country Y.
While there you and your spouse were married had two children and purchased a home.
In XXXX you and your family moved so you could take up a position in Country Z.
Your family returned to Australia to live at the end of XXXX.
You remained living and working overseas.
At the end of xxx you took up a position in Country X.
In XXXX you took up a position in Country S where you lived in company supplied accommodation as part of your contract conditions.
Since leaving Australia in XXX, you have been continuously employed with 4 different employers.
You were paid in local currency into a personal local bank account based in the country of residency and paid the appropriate taxes within that country. You were always directly employed and not through an employment agency or paid through an offshore account.
You never returned home to Australia for long periods.
You were not in Australia for more than 183 days in any financial year.
Your family made trips to visit you during school holidays and you and your family also visited other countries on holiday.
After deduction of your local living expenses, you would transfer the remainder of your income to your Australian bank account (which are both jointly controlled with your spouse) for your family's support.
You and your spouse own both of your properties in Australia jointly.
You returned to Australia permanently on XXXX 20XX to live with your family.
Neither you nor your spouse are eligible to contribute to the PSS or the CSS super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 subsection 995-1(1).
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