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This edited version has been archived due to the length of time since original publication.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: 1051496166721

Date of advice: 21 March 2019

Ruling

Subject: Residency

Question

Are you a resident of Australia for income tax purposes?

Answer

Yes. Having considered your circumstances as a whole and the relevant residency tests, you are 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:

Year ended 30 June 2018

Year ended 30 June 2019

The scheme commences on:

xxx 2017

Relevant facts and circumstances

You were born in Country A and you are a citizen of Country A.

You arrived in Australia in 20xx on a Working Holiday Visa.

Your Working Holiday Visa expired in 20xx.

You applied for a De Facto Visa in 20xx.

You are currently on a Bridging Visa A.

The assets you currently have in Country A are a bank account, a small life insurance inheritance and a few household items that your parent is looking after.

You own a house with your partner in Australia.

Your partner is an Australian citizen.

You are currently employed by an Australian company. Your contract expires in 20xx; however you have the possibility of extension pending performance.

You recently rescued a dog and you have a membership at your local gym.

Relevant legislative provisions

Income Tax Assessment Act 1997 subsection 995-1(1)

Income Tax Assessment Act 1936 subsection 6(1)