Disclaimer
This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 5010046733113

Date of advice: 02 November 2017

Ruling

Subject: Residency

Question

Am I a non-resident for taxation purposes from October 2016?

Answer

Yes

This ruling applies for the following period or periods:

October 2016 to 30 June 2017 to 1 July 2017 to 30 June 2018

The scheme commences on:

October 2016

Relevant facts and circumstances

You were born in Australia.

You are an Australian citizen.

You have an Australian passport.

You left Australia in October 2016.

You intend to reside permanently in another country with your partner who is a citizen and permanent resident of that country.

You have a two year open work permit for the country. On this permit you must leave country prior to October 2018.

You work 40 hours a week as a relevant Technician.

You have obtained relevant qualifications as a specialised technician.

You have gained membership with the College of Trades.

You own a motor vehicle and have social and sporting connections in the country.

You have stated you intend to return to Australia for a holiday in early 201X.

You will reside with family while you are in the country.

Neither you nor your spouse is/was an employee of the Commonwealth of Australia.

Relevant legislative provisions

Income Tax Assessment Act 1936 Subsection 6(1)

Reasons for decision

Based on the facts you have provided, you do not satisfy any of the tests of residency outlined in subsection 6(1) of the ITAA 1936. Therefore, you are not a resident for taxation purposes in the relevant time period.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).