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Edited version of private advice
Authorisation Number: 1051525744713
Date of advice: 03 June 2019
Ruling
Subject: Residency
Question
Are you a resident of Australia for income tax purposes from the date you left Australia to live and work in Country A?
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
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were born in Country A and are a citizen of both Australia and Country A.
In January 20XX you took a permanent role in Country A.
Your wife and children will not accompany you to Country A due to the language barrier.
You have rented an apartment with an initial one year lease with the intention to continue this working arrangement for at least three years.
You will visit Australia for one to two weeks every two to three months.
Relevant legislative provisions
Income Tax Assessment Act 1997 subsection 995-1(1)
Income Tax Assessment Act 1936 subsection 6(1)