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Edited version of your written advice
Authorisation Number: 1051428041888
Date of advice: 25 September 2018
Ruling
Subject: Residency
Question
Are you an Australian Resident for taxation purposes?
Answer
No. Given regard to your circumstances as a whole and a consideration of the residency tests, it is accepted that you are not a resident of Australia for income tax purposes. Further information on residency can be found by searching 'QC 33232' on ato.gov.au
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 and are a citizen of Country A.
You have an ex-spouse and dependents that live in Country A.
You separated from your ex-spouse and later finalised divorce proceedings.
You have worked on various projects within and outside of Country A.
You left Country A to live and work in Country B.
You arrived in Country B on a long term stay visa.
You currently hold a visa, valid for a period of 2 years. The visa is renewable before expiration.
You currently hold an Alien Registration Card in Country B.
You have been employed in Country B.
You intend to return to Country A infrequently for the purpose of visiting your family.
The income that you derive in Country B is subject to income tax by the Country B Authorities.
A portion of your income is transferred to Country A to assist in your dependant’s education endeavours.
You have no social or sporting ties in Country A.
You have social and sporting ties to Country B and are in a long term relationship.
You and your ex-spouse are not eligible members of a Commonwealth superannuation scheme.
You do not have any assets in Country A.
You have assets in Country B.
You currently lease an apartment in Country B for an indefinite period.
You are currently engaged in attaining the prerequisites required to obtain a Country B Residents Visa.
You intend to remain in Country B for an indefinite period.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 6(1)
Income Tax Assessment Act 1997 Subsection 995-1(1)