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Edited version of private advice

Authorisation Number: 1051813043058

Date of advice: 18 March 2021

Ruling

Subject: Residency of Australia for taxation purposes

Question

Are you a resident of Australia for income tax purposes?

Answer

No. Having considered your circumstances as a whole and the residency tests, the Commissioner is satisfied that you now have a usual and permanent place of abode in Country Z and therefore 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 periods:

Year ended 30 June 2020

Year ending 30 June 2021

The scheme commences on:

1 July 2019

Relevant facts and circumstances

You were permanently living in Australia.

You were working full time as a professional.

You formed the intention to make your home in Country Z in late 20XY.

You finished your full-time position in Australia in late 20XY.

Your partner is a citizen of Country Z and lives and works there.

You relocated to Country Z early 20XX.

You commenced full time employment in Country Z in mid 20XX.

You have cancelled your private health insurance and advised the Australian Electoral Office to remove your name from the electoral roll.

You have held several visas since entering Country Z.

The current visa allows you to take up residency in Country Z.

You have lived in a permanent rental property since early 20XX.

You do not intend to return to Australia.

You are getting married in Country Z early 20YY.

You sold all your household items and belongings prior to leaving Australia.

You have superannuation funds in Australia from your previous employment and a bank account.

You own a portion of a property located in State Z. You do not receive any income from the property and have never lived there.

You do not have any other assets in Australia or any Australian income.

You have a number of assets in Country Z including bank accounts, household items, a superannuation fund and health cover.

Relevant legislative provisions

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

Income Tax Assessment Act 1936 Subsection 6(1)

 

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