| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051496769257
Date of advice: 22 March 2019
Ruling
Subject: Residency - leaving Australia for twelve months
Question
Are you a resident of Australia for taxation purposes while living overseas?
Answer
Yes
You will remain a resident of Australia while you are overseas looking after a family member. This is because you have given a definite time frame for your return to Australia, you are maintaining assets (such as renting out your house) and you will be returning to your current employer when you return. You have not established a permanent place of abode in Country A.
This ruling applies for the following periods:
Year ending 30 June 2019
Year ending 30 June 2020
The scheme commences on:
xx xxxx 2019
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
1. You are a citizen of another country.
2. You have been an Australian tax resident since 200X.
3. You will be living in Country A for approximately twelve months.
4. You will be looking after a family member in Country A who has ongoing health issues. You want to support them through these issues and put in place a plan to manage their ongoing healthcare.
5. You have taken a sabbatical year from your Australian employer.
6. You will be working and paid in Country A on a part-time basis.
7. You will open a bank account in Country A.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 6-5(2).
Income Tax Assessment Act 1936 Subsection 6(1).
International Tax Agreements Act 1953, Schedule 39, Article 4