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Edited version of your written advice
Authorisation Number: 1051376810755
Date of advice: 24 May 2018
Ruling
Subject: Residency – Departing Australia
Question
Are you a resident of Australia for income tax purposes?
Answer
No
Having considered your circumstances and the relevant factors, you are not a resident of Australia for income tax purposes under section 995-1(1) of the ITAA 1997 and subsection 6(1) of the ITAA 1936 as you have not met any of the tests required to be considered a resident of Australia.
This ruling applies for the following period:
Year ending 30 June 20xx
The scheme commences on:
1 July 20xx
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You left Australia to relocate to yy in July 20xx.
You are employed by yy.
You are employed for a minimum of xx years.
You intend to be there for xx+ years.
Your visa was supplied by your employer which entitles you to a residency ID which you use to leave and re-enter yy.
You are able to stay in yy as long as you are employed by yy Airways.
You have visited Australia for holidays on the following dates:
Date of Entry |
Date of Departure |
Number of days in Australia |
xx February 20xx |
xx March 20xx |
13 |
Your assets in yy include:
● Bank account
● Credit card
● 25% share in a boat
● Household effects
You have obtained a ss licence and a driver’s licence in yy.
You live in a rented apartment which is leased in your employer’s name.
The apartment is for your exclusive use.
You have the option to use other accommodation in which you would obtain the lease yourself and receive an accommodation allowance.
You do not lodge income tax returns in yy as it does not have income tax.
Gg currently resides in the home with your adult children.
Gg intends to join you in yy around July or August 20xx.
You plan to arrange other accommodation for your children in Australia who will not be joining you in yy.
You intend to rent out your town-house in Australia once your Gg relocates to yy.
Gg intends to regularly return to Australia to visit the children.
When returning to Australia you complete passenger cards stating you are non-resident and use your yy address.
You have the following assets in Australia:
● aa investment property as well as your previous primary residence
● bb bank accounts with zz.
● superannuation
● zz credit card
● Currently all household furniture remains in your previous primary residence whilst Gg and your adult children reside there. You brought with you your own personal effects. Gg will be disposing of household items by leaving them with your children and bringing some to yy.
You:
● are not on the Australian electoral roll
● have cancelled your private health insurance
● are not registered with Medicare
● have notified banking institutions and respective superannuation funds of overseas residency
● have retained your non-flying membership and uu club membership
● socialise with other pilots however are often restricted by your roster to establish any other social or sporting connections
● are not eligible to contribute to a Commonwealth superannuation fund
Relevant legislative provisions
Income Tax Assessment Act 1997 section 995-1(1)
Income Tax Assessment Act 1936 section 6(1)