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Edited version of private ruling
Authorisation Number: 1011653449167
This edited version of your ruling will be published in the public Register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
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Ruling
Subject: Residency
Are you an Australian resident for taxation purposes?
No.
This ruling applies for the following periods:
Year ended 30 June 2010
Year ending 30 June 2011
Year ending 30 June 2012
Year ending 30 June 2013
Year ending 30 June 2014
The scheme commences on:
1 July 2009
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You are a citizen of Country A.
You left Australia in the 2006-07 income year to visit and seek employment in Country A.
You returned to Australia for a visit in the 2010-11 income year.
You have no immediate plan to return to Australia permanently and will continue to stay in Country A for a further five years although you may return for short stays of one to two weeks each year.
Your family returned to Australia and are living in a rented accommodation. You plan to visit them twice a year.
You will be staying in your own house while in Country A.
You have been renting a property while in Australia.
You have no other assets in Australia other than your bank account.
You and your spouse are not eligible to contribute to the Public Service Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS).
You applied for an extension of the previous private ruling and you are now requesting an extension to that ruling to cover the years in this ruling.
The facts are the same, except your spouse and child returned to Australia in 2009.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1).
Income Tax Assessment Act 1997 Section 6-1.
Income Tax Assessment Act 1997 Subsection 6-5(3).
Reasons for decision
While these reasons are not part of the private ruling, we provide them to help you to understand how we reached our decision.
An Australian resident is defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997) to be a person who is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 (ITAA 1936).
The terms 'resident' and 'resident of Australia', in regard to an individual, are defined in subsection 6(1) of the ITAA 1936. The definition provides a series of tests to ascertain whether a person is a resident of Australia.
Two of the tests that are relevant to your circumstance depend on whether or not you could be considered to be residing permanently or for a considerable period of time in Country A, such that it is your settled or usual place of abode.
As you will live and seek employment in Country A and intend to do so for at least five years, you would be considered to have established a permanent or long-term residence outside of Australia.
The other residency test that is potentially relevant to your circumstances involves membership or a superannuation scheme set up for employees of the Commonwealth. As you and/or your spouse are not members of such a scheme, this test will not apply.
In view of the above, it has been concluded that you will not be a resident of Australia for tax purposes during the period of your residence in Country A.