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Edited version of your written advice
Authorisation Number: 1051351761957
Date of advice: 23 March 2018
Ruling
Subject: Residency
Question
Are you a resident of Australia for taxation purposes?
Answer
No.
This ruling applies for the following periods:
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were born in Country A.
You are a citizen of Country A.
You left Country A to move to Country B in 20XX to study.
You rented an apartment in Country B for the period 20XX – 20XX.
You left Country B in spring 20XX to move to Country C to take up a full time position with a Country B company, which then ceased in summer 20XX.
You chose to remain in Country C and in 20XX you enrolled as a student.
You met your partner in 20XX in Country C.
You started working for a Country D Company in spring 20XX.
You purchased vacant land in Country A in summer 20XX.
You then took up a position for a Country B company.
You and your partner, married in Country C in summer 20XX.
You returned to Country B in winter 20XX to oversee construction of your investment property.
You continued to work for your Country C employer, during your time in Country A.
You and your partner permanently left Country A for Country C in summer 20XX.
You continued to maintain your usual place of abode outside of Country A in Country C.
You have no intention of returning to Country A to reside in the future.
You or your partner are not eligible to contribute to the relevant Commonwealth super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1).
Income Tax Assessment Act 1997 Section 6-5.
Income Tax Assessment Act 1997 Subsection 995-1(1).
Reasons for decision
To understand your tax situation, you must first work out whether you are an Australian resident for tax purposes. Australian residents are generally taxed on their worldwide income and non-residents are generally taxed only on their Australian-sourced income.
The definition of ‘resident’ within tax law provides four tests to ascertain whether a taxpayer is a resident of Australia for income tax purposes. These tests are:
1. the resides test
2. the domicile test
3. the 183 day test
4. the superannuation test
You do not meet any of the above tests and are not a resident of Australia for tax purposes.