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This edited version has been archived due to the length of time since original publication.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 private advice

Authorisation Number: 1012642464159

Ruling

Subject: Residency

Question

Are you a resident of Australia for taxation purposes?

Answer

No

This ruling applies for the following period

Year ending 30 June 2014

Year ending 30 June 2015

Year ending 30 June 2016

The scheme commences on

1 July 2013

Relevant facts and circumstances

You were born in Australia and are an Australian citizen.

You have adult children in Australia.

You departed Australia to take up a two year overseas employment contract in a previous overseas country.

When your position in the previous overseas country became redundant you accepted a new position in the current overseas country.

You travel to Australia three times a year to see family.

You have rented an apartment in the overseas country.

You have a car in the overseas country.

You have no property, bank accounts, or any other assets in Australia.

You do not have any sporting or social ties in Australia or overseas.

You have never been a Commonwealth Government of Australia employee.

Relevant legislative provisions

Section 995-1(1) of the Income Tax Assessment Act 1997

Subsection 6(1) of the Income Tax Assessment Act 1936

Reasons for decision

An Australian resident for tax purposes is defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997) as 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, which provides four tests to ascertain whether a taxpayer is an Australian resident for income tax purposes. These tests are:

    1. The resides test;

    2. The domicile test;

    3. The 183 day test; and

    4. The superannuation test.

Given a consideration of the above facts in relation to each of these tests, you are not a resident of Australia for tax purposes.


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