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Edited version of private advice
Authorisation Number: 1051515589080
Date of advice: 10 May 2019
Ruling
Subject: Residency Status
Question
Are you a resident of Australia for income tax purposes for a specific period?
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 periods:
Year ended XX XX 20XX
Year ended XX XX 20XX
Year ended XX XX 20XX
Year ended XX XX 20XX
The scheme commences on:
XX XX 20XX
Relevant facts and circumstances
Your country of origin was outside Australia; Australian citizenship was gained through your parents when they applied for Australian citizenship.
You departed Australia and did not anticipate returning to Australia.
The majority of your personal effects were taken overseas. You sold your car prior to your departure. You held no other major assets as you were living with your parents.
You held a visa relevant to your country of employment that allowed you to work in that country. Your Visa was valid for an initial period of two years; your employer renewed your visa for a further two year period.
On occasions you were required to deliver project work and undergo training in Australia, you would stay in a hotel or at your parents' house prior to returning overseas.
You held bank accounts in the overseas country.
You maintained a single Australian bank account and a savings account at another Australian bank. You did not renew you Australian credit cards.
You did not make any investments whilst overseas in Australia
You did not have Australian private health insurance, your employer provided you with private health insurance.
Your employer paid for a serviced apartment initially. You had sole use of the apartment which was rented under your name.
You accepted a local contract from your employer to facilitate your stay in the relevant overseas country.
For a period you rented you own apartment as accommodation was not included in your local contract. You purchased household good to furnish a large three bedroom apartment.
You met and married you wife whilst overseas.
You returned to Australia.
You did not advise the Australian Electoral Commission or Medicare of your departure overseas.
You or your spouses are not eligible for Commonwealth Superannuation.
You did not have a job being held for you to return to in Australia.
You did not renew any Australian Professional memberships once they lapsed whilst you were overseas.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)
Income Tax Assessment Act 1997 Subsection 995-1(1)