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Edited version of your written advice
Authorisation Number: 1051449650898
Date of advice: 6 November 2018
Ruling
Subject: Residency after departing Australia
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 ended 30 June 2009
Year ended 30 June 2010
Year ended 30 June 2011
Year ended 30 June 2012
Year ended 30 June 2013
Year ended 30 June 2014
Year ended 30 June 2015
Year ended 30 June 2016
Year ended 30 June 2017
Year ended 30 June 2018
Year ended 30 June 2019
The scheme commences on:
1 July 2018
Relevant facts and circumstances
You were born in Country A.
You are a citizen of Country B.
You are not a citizen of Country C.
Previously you held a Country C permanent residency visa, however this has now lapsed.
You had a spouse in Country C and are currently you are going through a divorce with your ex-spouse and are dividing your assets.
You own a property in Country C with your ex-spouse.
You are employed and have work on projects outside of Country C in Country D and Country E.
Whilst working and residing in Country D you held a residence permit, which entitled you to permanently reside in Country D. You were entitled to apply for citizenship.
You were provided a fully furnished apartment in Country D as part of your salary package.
From XXXX you have spent no more than X weeks per year in Country C.
You are employed in an ongoing position.
You hold a current civil ID card in Country E and you intend to renew your ID card before it expires.
You have accommodation that is paid for by your employer as part of your salary package in Country E.
You are the sole occupant of the apartment.
You do not own a motor vehicle.
You do not maintain private health insurance within Country C. You have health insurance provided to you through your employment.
You maintain a bank account in Country E.
You hold a joint bank account with your ex-spouse in Country C.
You are not eligible to contribute to the relevant Commonwealth super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 section 6(1)
Income Tax Assessment Act 1997 subsection 995-1(1)