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Edited version of private advice
Authorisation Number: 1051525743492
Date of advice: 18 May 2019
Ruling
Subject: International - Residency
Question
Are you an Australian resident for taxation purposes under section 6(1) of the ITAA 1936 for the year ending 30 June 20XX?
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 ending 30 June 20XX
Year ending 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 employed in Country X
Your conditions are that you work xx hours per week.
You with your spouse and two children have resided and worked in Country X since 20XX.
You currently live in long term leased premises'
You are a country X resident.
You have an Australian Passport.
You do not have an Australian Medicare card and your Australian Private Health Insurance is currently suspended.
You do not have any property in Australia.
From the 1 July 20XX the following will occur:
· Your spouse and children will move to Australia.
· Your children will go to school in Australia.
· Your spouse will rent a property in Australia. Your name will not be on the lease.
· You will not purchase real estate in Australia for you or your (immediate and extended) family to live in.
· You will not purchase real estate in Australia for investment purpose.
· You will remain in country x.
· The bulk of your personal belongings will remain in country X.
· You will continue to live in Country X in long term leased premises that you currently reside in.
· Your family pet will continue to live in your Country X long term leased premises' with you.
· You have a motor vehicle in Country X.
· Apart from your current employment listed above, you will not conduct any other business or work in Australia.
· You will visit Australia no more than twice a month and stay no longer than 4 days at a time.
· Your spouse will seek employment in Australia and support her and the children.
· Your spouse will open an Australian Bank Account
· You will transfer money to that Australian Bank account to cover living expenses for them.
· Your spouse and children will return to Country X each Australian school holidays to live with you.
· You are entitled to 42 days of Annual leave per year
· Where Annual Leave is available to you from your employment and it is not during the Australian School holidays you will return to Australia for approximately a week at a time.
· You will not be in Australia for more than183 days per year.
· You or your partner are not contributing members of the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS).
Relevant legislative provisions
Income Tax Assessment Act 1997 section 995-1
Income Tax Assessment Act 1936 subsection 6(1)