| Disclaimer This edited version has been archived due to the length of time since original publication.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 your written advice
Authorisation Number: 1013140436310
Date of advice: 19 December 2016
Ruling
Subject: Residency
Question:
Were you a resident of Australia for taxation purposes in the 201X income year?
Answer:
Yes.
This ruling applies for the following period:
Year ended 30 June 201X
The scheme commenced on:
1 July 201X
Relevant facts and circumstances:
You arrived in Australia during the 201X income year and you left Australia during the 201X income year.
You were living with your de facto partner in Australia.
Your de facto partner is a permanent resident of Australia.
You commenced your relationship with your partner in XXXX 201X while overseas.
You and your partner entered into a lease for an apartment in XXXX, both your names were on the lease.
You spent X weeks in XXXX working and staying with friends before returning to XXX and resumed living with your partner.
Relevant legislative provisions:
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)
Reasons for decision
Section 995-1 of the Income tax Assessment Act 1997 (ITAA 1997) defines an Australian resident for tax purposes 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. The definition provides four tests to ascertain whether a taxpayer is a resident of Australia for income tax purposes. The tests are:
● the resides test,
● the domicile test,
● the 183 day test, and
● the superannuation test.
If any one of these tests is met, an individual will be a resident of Australia for taxation purposes.
As per Taxation Ruling TR 98/17 (Income tax: residency status of individuals entering Australia) your behaviour whilst you were staying within Australia is used as an indicator as to your status of resident for the given period.
You came to Australia with your partner who is a permanent resident of Australia.
You worked while in Australia.
You and your partner shared an apartment and you were both on the lease agreement.
Given the circumstances as a whole and the relevant residency tests, it is accepted that you are a resident of Australia for the tax period 1 July 201X to 30 June 201X.