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Edited version of private advice
Authorisation Number: 1051512314223
Date of advice: 21 May 2019
Ruling
Subject: Residency
Question 1
Are you an Australian resident 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(s)
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commences on
1 July 20XX
Relevant facts and circumstances
You were born in Australia and are an Australian citizen.
You lived in Country A as a tourist. It was at this point you decided you wanted to move to the Country A.
You lived with your parent prior to leaving Australia.
You were granted permanent residence of Country A.
You donated any household items you held in Australia to charity.
A few years after you returned to Australia from touring Country A you departed Australia with a one way ticket and moved to Country A.
On departing Australia you held a permanent resident visa which allows you to resided in Country A permanently
On the Australian Immigration Outgoing Card you stated the reason for departing Australia was Australian Resident Departing Permanently.
After moving to Country A you had no social or sporting connections with Australia.
After moving to Country A you emptied both of your Australian bank accounts.
You kept a small amount (under $XXX) in one account to cover commitments such as having funds for birthdays or wedding presents for family and friends.
After entering Country A you lived and worked in City A for approximately XX months.
For the next XX months you lived in a City B in Country A.
While in Country A, you were a member of three rowing clubs.
You have a bank account in Country A.
You have loans in Country A.
Approximately 2 years after leaving Australia you returned to Australia to take care of a family member who was diagnosed with a medical condition.
During the time you were living in Country A you returned to Australia for a total of ten days.
You are currently employed full time with a firm from Country A with offices in Australia. This will make it easier for you to transfer back to Country A when required.
You did not advise:
· the Australian Electoral Office to have your name removed;
· your financial institution that you were a foreign resident; and
· Medicare to remove you from their records.
You intend to return to Country A once your family member recovers.
Relevant legislative provisions
Income Tax Assessment Act 1936 sub-section 6(1)
Income Tax Assessment Act 1997 sub-section 995-1(1)