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Edited version of your written advice
Authorisation Number: 1051424680687
Date of advice: 4 September 2018
Ruling
Subject: Residency
Question
Are you a resident for tax purposes?
Answer
No. You do not pass the primary test for tax residency, the ‘resides test’, as you are living and working in Country AA.
This ruling applies for the following period:
30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are working in Country AA.
You are renting a flat in Country AA.
Your current visa allows you to work in Country AA for a period of up to XX years.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 6-5