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Edited version of private advice
Authorisation Number: 1051525754286
Date of advice: 1 June 2019
Ruling
Subject: Residency
Question
Are you a resident of Australia for tax purposes?
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
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You have been living with your spouse in Country X for many years.
You have no intentions on coming back to Australia to live.
You purchased a property in Country X in which you reside with your spouse. The property is in your spouse's name only due to the legislative prohibitions on foreigners owning land in Country X
You have undertaken a number of employment positions on a fly in, fly out basis during the time you have lived in Country X. You have worked in many locations around the world, including Australia.
You have only been in Australia for a very short period of time in the last 2 years.
Most of your current employment is in Country Y.
All travel is done under your Australian passport.
You purchased a property in Australia from your parents due to some financial hardships being experienced by your parent.
You have never lived in the property; however, you do have your mail directed to that address.
Since the death of your stepparent, your child and their spouse have moved into the property. They do not pay you rent.
You are not eligible to contribute to a Commonwealth Superannuation Scheme.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1997 Subsection 6(1)