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Edited version of your written advice
Authorisation Number: 1051502384266
Date of advice: 03 April 2019
Ruling
Subject: Residency – Arriving in Australia
Question
Are you a resident of Australia for income tax 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 period:
Year ended 30 June 2018
The scheme commences on:
1 July 2017
Relevant facts and circumstances
You were born in Country A and are an Country A citizen who holds an Country A Passport.
You are married and have dependent children.
You lived in Country A and moved to Country B, where you are employed and currently rent a dwelling. You own an asset in Country B and intend to reside in Country B indefinitely.
You have assets in Country A and complete Country A tax returns.
You entered Australia in 20XX and acquired a Permanent Residency Visa in Australia in 20XX, which has since expired. You currently hold a Return Resident Visa.
Your family emigrated to Australian in 20XX and you have assets in Australia.
You return to Australian on occasion to visit your immediate family. When entering Australia you complete the incoming passenger cards as a “Temporary visitor”.
You are not on the Australian Electoral roll and you don’t currently have a social connection with Australia.
In the last financial years you have not spent more than X days in Australia.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 6-5
Income Tax Assessment Act 1936 Subsection 6(1)
Income Tax Assessment Act 1997 Subsection 995-1(1)