| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051449357543
Date of advice: 31 October 2018
Ruling
Subject: Residency for taxation purposes
Question
Are you a resident of Australian for taxation purposes?
Answer
No. 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 under section 995-1(1) of the ITAA 1997 and subsection 6(1) of the ITAA 1936.
This ruling applies for the following period:
Year ending 30 June 2019
The scheme commences on:
1 July 2018
Relevant facts and circumstances
You are an Australian citizen.
You commenced employment with an organisation in June 2006.
Your spouse and three children moved to Country B with you at the end of 2006.
You were provided a house in which to live with your family in Country B and you sold your family home in Australia. You have lived in the same house in Country B since then.
You have Country B residency, sponsored by your employer.
You have two cars, one motorbike, musical equipment, your dog and most of your possessions with you in Country B. You do your banking through a personal Country B bank account.
Two of your children have attended boarding school in Australia and travelled to Country B on their school holidays. You have stated you travel to Australia or elsewhere overseas for your holidays. When entering Australia you always mark that you are a temporary visitor on the entry card.
In 2015 you and your spouse purchased a house in Australia and moved your stored furniture into the house. The house was not leased out. Your spouse and child spent three months of the year living in the house. You spent holidays in the house which amounted to 10 weeks of the year.
In 2018 your spouse and child moved back from Country B to live in Australia so your child could attend school in Australia.
Your spouse has established a business in Australia and submits their tax returns as a resident for taxation purposes.
You do not intend to return to live in Australia in the foreseeable future. Your spouse intends to return to live with you in Country B at the end of 2019.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)