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Edited version of private advice

Authorisation Number: 1051821150179

Date of advice: 29 March 2021

Ruling

Subject: Residency

Question

Are you a resident of Australia for taxation purposes from late 20XX?

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.

The Commissioner is satisfied that you have a permanent place of abode overseas.

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 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You are a dual Australian and Country X citizen.

You accepted a permanent contract with Company Z, Country Y effective late 20XX.

As part of your contract with Company Z in Country Y, effective late 20XX, you have been seconded to Company Z in Country Z for the entire period of X years, with the possibility of extension.

Upon completion of the Country Z assignment, you will be returning to Country Y to resume employment in Country Y entity.

Throughout the period of the secondment, you will remain under the direction and control of Country Y business, reporting to the CEO of Company Z.

Your spouse has accompanied you overseas.

Your adult children will remain in Australia.

Your home will not be rented out and your children will remain in the home.

You are leasing a property in Country Z for you and your spouse to live in.

You have taken personal items to Country Z.

You have sold one of your cars in Australia.

You have purchased a car in Country Z.

You will visit Australia a few times a year but will not exceed 183 days in any financial year.

Your children will visit you in Country Z.

You have cancelled your Australian health insurance.

You are a resident of Country Z for taxation purposes.

You will return to Country Y after you complete the work in Country Z and intend to retire in about 20XY.

You will not return to Australia to live permanently prior to your retirement in 20XY.

You and your spouse are not eligible to contribute to the PSS or the CSS Commonwealth Super funds

Relevant legislative provisions

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

Income Tax Assessment Act 1936 Subsection 6(1)

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