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Edited version of private advice
Authorisation Number: 1051531371653
Date of advice: 18 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 period:
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You left Australia to live in Country A for a few years to spend time with your elderly parents and for your child to get to know them.
Your oldest children resided in the family home in Australia.
You got a contract working with Company A for the period you were in Country A, which was then extended until 31 December 20XX.
You and your family rented an apartment in City A and enrolled your child in the local school.
Your spouse did volunteer work 4 hours per week at a local charity.
You and your family were forced to return to Australia early due to your spouse's health.
You renegotiated your working arrangement with Company A upon returning to Australia, where you work from 1pm to 10 pm AEST. The contract still remains in place until 31 December 20XX.
You lived in Country A for eight months.
You left Australia with the intention that you would not be returning for a number of years, with no defined return date.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 subsection 995-1(1)