| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051505631515
Date of advice: 14 May 2019
Ruling
Subject: Residency
Question
Did you become a non-resident of Australia for taxation purposes from when you departed Australia?
Answer
Yes. 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.
You do not satisfy the resides test, domicile test, 183 day test or superannuation test.
This ruling applies for the following periods:
Period ended 30 June 2014
Period ended 30 June 2015
Period ended 30 June 2016
Period ended 30 June 2017
Period ended 30 June 2018
Period ending 30 June 2019
Period ending 30 June 2020
Period ending 30 June 2021
Period ending 30 June 2022
The scheme commences on:
1 July 2013
Relevant facts and circumstances
You and your spouse are Australian citizens.
You departed Australia to migrate to Country A with the intention to live there permanently.
You obtained your residence Visa.
You have been employed full-time in Country A and your employment is indefinite.
Your spouse departed Australia and obtained their residence Visa and does not work.
You and your spouse have no intention of returning to Australia and you both intend to renew your residence Visas when they become due for renewal.
As part of your employment you have been provided accommodation and you have purchased furniture including beds, wardrobes, lounge suites, dining table, desks, appliances etc.
You have set up bank accounts in Country A.
You have purchased a vehicle and you have utilities accounts, vehicle insurance in Country A.
You have removed yourself from the Australian Electoral Roll.
You have cancelled your health insurance when you left Australia.
You have sold/gifted your car, boat and motorcycle in Australia.
You and your spouse are not eligible to contribute to the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS).
You don’t have any other assets or possessions in Australia besides a rental property. You sold the majority of your possessions including vehicles and furniture and you only took personal items of importance with you to Country A.
You and your spouse have Australian bank accounts to transfer funds to in order to service the mortgage of your Australian property.
You and your spouse have two adult children. One has relocated to Country A and works full-time and the other lives in Australia.
You and your spouse have returned to Australia once since your departure.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)
Income Tax Assessment Act 1997 Subsection 6-5