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Edited version of private advice

Authorisation Number: 1051811570338

Date of advice: 11 March 2021

Ruling

Subject: Residency

Question

Are you a resident of Australia for the 20XX income year?

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 period:

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 are not a permanent resident of any other country.

You went to Country Z late 20XX for work purposes.

Your spouse and child joined you in Country Z on late 20XX.

You had a permit to enter Country Z which is linked to your employment contract.

You rent accommodation in Country Z and have been at the one property the whole time you have been in Country Z.

You took all your belongings to Country Z with you.

Your spouse started a business in Country Z.

Your spouse resigned from their employment in Australia.

You and your spouse got drivers licenses in Country Z and purchased a car.

You rent out your family home in Australia.

Due to the pandemic you and your spouse decided to return to Australia to live.

Your spouse and child returned to Australia on early 20XX.

You have a flight booked to return on mid 20XX.

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 section 6-5

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