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Ruling
Subject: Residency for tax purposes
Question:
Are you a resident of Australia for tax purposes?
Answer:
No.
This ruling applies for the following periods:
Year ending 30 June 2013
Year ending 30 June 2014
Year ending 30 June 2015
The scheme commenced on:
1 July 2012
Relevant facts and circumstances
You are an Australian citizen.
You moved to Country X with your family in the year ending 30 June 2013.
You intend to live and work in Country X for at least two years.
You live in a leased property in Country X.
Your house in Australia will not be available to you while you are living in Country X.
You will return to Australia for holidays and business trips as required.
Neither you, nor your spouse, are 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.