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Edited version of private advice

Authorisation Number: 1051809068532

Date of advice: 29 March 2021

Ruling

Subject: Residency

Question

Are you a resident of Australia for taxation purposes from mid 20YX?

Answer

Yes. Having considered your circumstances as a whole and the relevant residency tests, you are 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 period:

Year ended 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You were born in Country Z.

You are a citizen of Country Z.

You are not a permanent resident of any other country.

You came to Australia on a visa mid 20XX.

You previously came to Australia in late 20XX on a visa. You then moved to City Z and obtained a further working holiday maker visa.

In early 20XX, you met your partner and together you relocated to City W where you worked.

In late 20XX you decided to travel and visit family, during which time you applied for a further visa to return to Australia.

Your intention was to make Australia your home when you arrived on XX XXXX 20XX.

You initially worked in City Z before moving in early 20XX to City Y.

You have moved to City X with your partner and taken up a residence there.

Your current position in Australia is full-time.

Your employer is sponsoring you and commenced this sponsorship on early 20XY.

You are currently on a bridging visa which was granted on early 20XY.

You are awaiting the outcome of your visa application.

You left no personal or household items in Country Z.

You did not own a home in Country Z.

You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

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