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Edited version of your written advice
Authorisation Number: 1051447065162
Date of advice: 2 November 2018
Ruling
Subject: Residency after departing Australia
Question
Are you a resident of Australia for taxation purposes after X September 20XX?
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 2019
Year ending 30 June 2020
Year ending 30 June 2021
Year ending 30 June 2022
The scheme commences on:
1 July 2018
Relevant facts and circumstances
You were born in Country A and hold Country A and Country B citizenship.
You have a spouse, who resides in Country C and holds a Country C passport and Country B passport.
You have family, all of whom reside outside of Country B.
Your extended family reside in Country A.
You left Country A for Country D to study and work.
You moved to Country B from Country D for employment purposes.
In XXXX you transferred from Country B to Country D.
You and your spouse own properties in Country B and Country D.
You rent out the Country B properties.
You moved back to Country B.
Your spouse did not move back to Country B and remained in Country D.
You were employed in Country B.
You and your dependant moved back to Country D.
Your employment was terminated in Country B.
For the XXXX income year you spent less than 50 days within Country B.
You complete incoming and outgoing passenger’s cards as a non-resident.
You intend to continue to identify yourself on passenger cards as a visitor or temporary entrant when entering Country B.
You consider your Country C home your permanent place of residence and you intend to reside there indefinitely.
You hold a Country C visa and resident’s ID card. You are lawfully able to reside and engage in employment.
Your visa entitles you to work in Country C.
You are employed in Country C.
You have joined a Country C health club.
You and your spouse have private health insurance.
You have assets in Country B, Country C and Country D.
You receive income from Country B, Country E, Country C and Country D
You hold bank accounts in Country B, Country C and Country D.
You intend to return to Country B a few times during the year.
You do not have any other Country B memberships or affiliations with organisations.
You have been removed from the Country B electoral roll.
You maintain a Country B bank account
You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 section 6-5
Income Tax Assessment Act 1997 subsection 995-1(1)