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Ruling
Subject: Residency for tax purposes - leaving Australia
Questions and answers
Are you a resident of Australia for tax purposes?
No.
This ruling applies for the following periods:
Year ended 30 June 2007
Year ended 30 June 2008
Year ended 30 June 2009
Year ended 30 June 2010
Year ended 30 June 2011
Year ended 30 June 2012
Year ending 30 June 2013
The scheme commenced on:
1 July 2006
Relevant facts and circumstances
For a number of years you lived and worked in Country X.
You then returned to Australia to live and work for a number of years. During this time you were an Australian resident for tax purposes.
You then went back to Country X. Your spouse and children remained in Australia.
You separated from your spouse several years later.
You have lived with your new spouse in Country X since the income year ended 30 June 2007.
You intend to remain in Country X indefinitely.
You return to Australia only to visit your children.
Neither you, nor your spouse, have ever been Commonwealth government employees.
Relevant legislative provisions:
Income Tax Assessment Act 1997 Section 6-5
Income Tax Assessment Act 1936 Subsection 6(1)
Reasons for decision
Generally where you are a resident of Australia for taxation purposes, your assessable income includes income gained from all sources, whether in or out of Australia. However, where you are a foreign resident, your assessable income includes only income derived from an Australian source.
The terms 'resident' and 'resident of Australia', in regard to an individual, are defined within the tax provisions and provides four tests to ascertain the residency status.
Relevant to your situation are the first two tests which are examined in Taxation Ruling IT 2650 Income Tax: Residency - permanent place of abode outside Australia, a copy of which is available from www.ato.gov.au.
Given regard to your circumstances as a whole and a consideration of the relevant residency tests, it is accepted that you are not a resident of Australia for tax purposes.