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Edited version of private advice
Authorisation Number: 1051814271805
Date of advice: 11 March 2021
Ruling
Subject: Residency
Question
Are you a resident of Australia for income tax purposes after departing Australia?
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
Year ending 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are an Australian citizen who left Australia in mid-20XX to live overseas. You travelled to Country A where you have lived ever since departure.
You were granted residency in Country A in 20XX. You now rent a property there where you live.
Upon departure your intention was to retire and live indefinitely in Country A. Accordingly, you are not employed.
You informed the Australian Electoral Commission and Medicare that you had departed. You also suspended your private health insurance.
You sold all your household effects and personal possessions before departing Australia.
You lodge local tax returns as a resident and no longer lodge Australian returns.
You obtained a local driver's licence in Country A and use this to drive locally.
You family did not accompany you to Country A.
Neither you nor your spouse has ever been employed by the Australian Commonwealth government and neither belongs to any Commonwealth superannuation scheme such as CSS or PSS.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)
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