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Edited version of your written advice
Authorisation Number: 1051296291630
Disclaimer
You cannot rely on this edited version in your tax affairs. You can only rely on the advice that we have given to you or to someone acting on your behalf.
The advice in the Register has been edited and may not contain all the factual details relevant to each decision. Do not use the Register to predict ATO policy or decisions.
Date of advice: 19 October 2017
Ruling
Subject: Residency
Question 1
Are you a resident of Australia for income tax purposes?
Answer
Yes.
This ruling applies for the following periods:
1 July 2017
The scheme commences on:
30 June 2018
Relevant facts and circumstances
You are currently an Australian resident for taxation purposes.
You and your family will be travelling for a period of time.
You will rent your Australian main residence while in abroad
Most of your time may be spent in one country however you may travel to other countries.
You will continue to work for your Australian company remotely.
You intend to return to Australia after 12 months abroad.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)