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Edited version of private advice
Authorisation Number: 1051532759555
Date of advice: 19 June 2019
Ruling
Subject: Residency - coming to Australia from another country
Question
Are you an Australian resident for taxation purposes?
Answer
Yes. Having considered your circumstances as a whole and the relevant residency tests, you are a resident of Australia for income tax purposes. Further information on residency can be found by searching 'QC 33232' 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 were born in Country X.
You are a citizen of Country X.
You have family in Country X.
You arrived in Australia on X XXXX XXXX.
You have not left Australia since arriving.
You arrived on a Visitor's Visa.
You are applying for a permanent Visa and it is currently awaiting approval.
You rent accommodation with your partner.
You intend on staying in Australia permanently.
You have an Australian driver's license.
You have Australian bank accounts.
You went to school in Australia.
You are currently employed in Australia.
You are engaged to an Australian citizen.
You have not lodged any foreign income tax returns since coming to Australia.
You do not have any dependants.
No family accompanied you to Australia.
You have developed social and professional connections in Australia through your job.
You do not have a permanent home available to you in Country X. You either rented or lived with your parent during your time there.
You do not hold any bank accounts in Country X.
You do not receive any income from sources in Country X.
You do not have any employment positions being held for you in Country X.
You and your partner were not members of the PSS or CSS.
Relevant legislative provisions
Income Tax Assessment Act 1997 subsection 995-1(1)
Income Tax Assessment Act 1936 subsection 6(1)