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Edited version of your written advice
Authorisation Number: 1051451378989
Date of advice: 5 November 2018
Ruling
Subject: Residency for Tax purposes
Question
Are you a resident of Australia for income tax purposes?
Answer
No.
Having considered your circumstances as a whole and 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:
The scheme commences on:
Period ending 30 June 2016
Period ending 30 June 2017
Period ending 30 June 2018
Period ending 30 June 2019
Period ending 30 June 2020
Relevant facts and circumstances
You left country X permanently in early 2016.
Your intention is to stay overseas indefinitely.
Your Visa allows you to stay in country Y permanently and does not require renewal.
You have travelled out of country Y since moving there on vacation
You have lodged tax returns in country X as a non-resident since you left.
You are a full time employee of a government funded hospital in country Y.
You live in an apartment with your wife that is leased on a 12 monthly basis you have maintained this same address since moving to country Y.
You have no immediate family that remain in country X
You have investment properties, bank account and shares in country X
You have established a number of social connections in country Y.
You have the assets in country Y.
You and your spouse were not employees of the Commonwealth of Australia.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)
Income Tax Assessment Act 1997 Subsection 995-1(1)