| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 1051445692010
Date of advice: 24 October 2018
Ruling
Subject: Residency
Question
Are you a non-resident for taxation purposes?
Answer
Yes.
This ruling applies for the following periods:
Year ending 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You relocated to another country on XX/XX/20XX.
Your first 12 months of employment was on a trial basis.
For the trial period you were paid in Australian dollars.
On XX/XX/20XX you were re-employed under a new contract at the same location.
From XX/XX/20XX you are paid in another currency.
You are considered a resident of another country for taxation purposes.
On XX/XX/20XX your contract was extended for another year.
You expect the contract to be extended each year for the foreseeable future.
Your employer is paying for your residence.
You have been required to furnish this residence yourself.
You receive housing, relocation and repatriation allowances.
You have investment properties in Australia.
You have an Australian investment loan and Australian bank account connected to this.
You have foreign bank accounts for your salary and living expenses.
You have no spouse or children in Australia.
Relevant legislative provisions
Income Tax Assessment Act 1936 section 6CA