| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051519594278
Date of advice: 18 May 2019
Ruling
Subject: Residency
Question
Are you a resident for taxation purposes for the period you were overseas?
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 30 June 201C
Year ended 30 June 201D
Year ended 30 June 201E
The scheme commences on:
201B
Relevant facts and circumstances
You resigned from your full time employment at the end of 201A
You took long service leave until mid-201B.
You were approached by an employer in Country A for a period of X years.
You were granted a 2 year work visa issued in mid 201B.
You took up the appointment in late 201B.
You rented out your home in Australia.
You rented a property close to your employer and signed a rental agreement. You lived in the same property for your whole stay in Country A.
You applied and were granted a second 2 year visa for the period June 201D to June 201F.
You recruited a new staff member. In order for the new staff member to be appointed you were required to step down from your position due to budget issues.
You had intended to stay in Country A for 5 years, however you stayed for 2 years and 10 months.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 subsection 6-5(1)