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Edited version of your private ruling
Authorisation Number: 1012240289510
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Ruling
Subject: Residency for tax purposes
Question and answer
Are you a resident of Australia for taxation purposes for the year ended 30 June 2010?
No.
This ruling applies for the following period:
Year ended 30 June 2010
The scheme commenced on:
1 July 2009
Relevant facts and circumstances
You are an Australian citizen.
You purchased a home overseas.
You were living and working overseas during the year ended 30 June 2010.
You were working for an Australian company and all the work activity was overseas.
You were paid as a contractor by the Australian company.
You declared your income overseas and paid tax overseas.
You made a few trips back to Australia during the year ended 30 June 2010.
You have no family in Australia.
You have no assets in Australia.
You have no permanent home or address in Australia.
You have no intention to live or work in Australia.
You are not currently and have never been a Commonwealth Government employee.
Relevant legislative provisions:
Income Tax Assessment Act 1936 Subsection 6(1).
Income tax Assessment Act 1997 Section 6-5.
Income Tax Assessment Act 1997 Subsection 995-1(1).
Reasons for decision
To understand your tax situation, you must first work out whether you are an Australian resident for tax purposes. Australian residents are generally taxed on their worldwide income and non-residents are generally taxed only on their Australian-sourced income.
The definition of 'resident' within tax law provides four tests to ascertain whether a taxpayer is a resident of Australia for income tax purposes. These tests are:
· the resides test
· the domicile test
· the 183 day test
· the superannuation test
You do not meet any of the above tests and are not a resident of Australia for tax purposes for the 2009-10 income year.
The factsheet Residency - what you need to know provides details of the above residency tests and may be obtained from our website www.ato.gov.au