| Disclaimer This edited version has been archived due to the length of time since original publication.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 private advice
Authorisation Number: 1051531366916
Date of advice: 15 June 2019
Ruling
Subject: Residency
Question
Are you a resident of Australia for income 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 ended 30 June 2017
Year ended 30 June 2018
Year ended 30 June 2019
The scheme commences on:
1 July 2016
Relevant facts and circumstances
You live in Country X.
You were born in Country X.
You are a resident in Country X for tax purposes.
You do not have any family in Australia.
Your child was born in Country X.
You met your partner while you were living in Australia.
You rented property in Country X in 20XX.
You have relatives in Country X, your partners relatives are in Ireland.
You have purchased property in Country X in 20XX.
You currently have memberships with social clubs in Country X.
You have visited Australia once since moving to Country X.
You have a bank account in Country X.
You surrendered your Australian Drivers Licence for a Country X Driving Licence in June 20XX.
You moved to Country X in September 20XX, prior to this you lived in Australia.
You and your partner are not a member of a Commonwealth Government superannuation fund and are not eligible to contribute to the PSS or the CSS super fund.
In September 20XX you:
· rescinded your permanent residency visa
· resigned from your jobs in Australia
· surrendered your registration to practice as a physiotherapist
· closed all of your Australian Bank Accounts
· ceased your residential rental agreement
· moved your personal belongings (including your vehicle) to Country X.
· ceased all memberships to social club in Australia.
You do not have any property in Australia.
You do not have any financial assets in Australia.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)