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Edited version of your written advice
Authorisation Number: 1051437028917
Date of advice: 10 October 2018
Ruling
Subject: Residency
Question
Did you become a foreign resident of Australia for taxation purposes from when you departed Australia?
Answer
Yes. Given regard to your circumstances as a whole and a consideration of the residency tests and factors outlined in Taxation Ruling IT 2650, it is accepted that you are not a resident of Australia for income tax purposes.
It is considered that you do not reside in Australia and although your domicile is in Australia, you have a permanent place of abode overseas. You do not satisfy the resides test, domicile test, 183 day test or superannuation test.
This ruling applies for the following periods:
Periods ending 30 June xxxx
The scheme commences on:
xxxx
Relevant facts
You are an Australian citizen and domiciled in Australia.
You currently live and work in country A.
You moved to country A with the intention to live for a few years.
You have been employed in country A since your arrival.
Your furniture, personal belongings were all shipped to country A when you moved.
You reside in a house in country A.
You are married and have children.
You and your spouse sold your home in Australia and you have not maintained a home in Australia since.
Your spouse remained in Australia and did not move to country A due to employment obligations. Your spouse travelled to country A only to visit when their employment permitted.
Your spouse later ceased fulltime employment and spends time in Australia and country A.
You and your spouse maintained separate residences.
You have maintained no personal investments in Australia.
You closed your personal bank accounts in Australia before you departed.
You are a member of an Australian superannuation fund as a result of being employed in Australia prior to your relocation to country A. No contributions have been made to the superannuation account since your departure from Australia.
You are not a member of the Public Sector Superannuation Scheme or Commonwealth Superannuation Scheme.
You hold an overseas driver’s license and you have retained your Australian driver’s license.
You have removed your name from the Australian Electoral roll.
You don’t have a Medicare card.
You don’t own a car in Australia.
All social interaction other than your immediate family is in country A.
You have strong social ties in country A.
You are registered for a Tax number in country A.
Since moving to country A you have returned to Australia only to attend family events.
You intend to move back to Australia in the near future.
Relevant legislative provisions
Income Tax Assessment Act 1936, section 6
Income Tax Assessment Act 1997, section 995-1