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Edited version of your written advice
Authorisation Number: 1051452955800
Date of advice: 15 November 2018
Ruling
Subject: Resident of Australia for income 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 period:
Period ending 30 June 2015
Period ending 30 June 2016
Period ending 30 June 2017
Period ending 30 June 2018
The scheme commences on:
September 2014
Relevant facts and circumstances
You were born in and are a citizen of country X
You left for country Y with no intention of returning.
Your visa allowed you to leave permanently.
You were considered a Tax Resident of country Y.
You are not married nor do you have any dependents.
You had rental accommodation in country Y for the full time you were there.
You are currently employed under contract to a company in country Z.
You have a three year contract with your employer.
You have rented accommodation in country Z with a two year lease.
You have developed social and sporting connections overseas in both country Y and Z.
You have a property in country Y which was your home prior to leaving and is now rented out.
You have bank accounts in all three countries
Your only income from country Y sources is the rental income from the property.
You do not have any employment held for you in country Y.
You are not eligible to contribute to the PSS or CSS Commonwealth Superannuation Funds.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)