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Edited version of private advice
Authorisation Number: 1051525431677
Date of advice: 7 June 2019
Ruling
Subject: Residency status
Question
Are you are resident of Australia for taxation purposes?
Answer
Yes. Given regard to your circumstances as a whole and a consideration of the relevant residency tests, you are 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 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are an Australian citizen.
You travelled to Country A with your partner who is employed on a contract for two to five years.
You and your partner intend to return to Australia when his employment contract is complete.
You and your partner resided in Australia at your family's home prior to your departure to Country A.
Your partner is a citizen of Country A.
You entered Country A on a partner Visa that is valid for X years.
Your employer is an Australian based company and they requested that you continue to work for them while you are in Country A and you agreed to do so in a consultant/contractor capacity.
You only work for the Australian company and you have never been employed or sought work in Country A.
You don't own any assets or have any bank accounts in Country A.
Your partner rents an apartment in Country A and you pay your partner a weekly rent.
You live in Country A for approximately XX months a year and return to Australia for X months to attend work related meetings and to visit family. When in Australia you stay in your family's home.
You and your partner intend to purchase a property in Australia as soon as possible.
You have retained your Australian bank accounts.
You have not cancelled your health insurance but placed it on-hold.
You are on the Australian Electoral Roll.
Your partner is not an Australian citizen and he will soon be applying for a partner visa to enter Australia.
Your business address is your family home.
You have stored your furniture and personal belongings at your family home.
You don't have dependants in Australia but your immediate and extended family are in Australia.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)
Income Tax Assessment Act 1997 Section 6-5
Income Tax Assessment Act 1997 Subsection 995-1(1)