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Edited version of private advice
Authorisation Number: 1051553663676
Date of advice: 9 October 2019
Ruling
Subject: Residency - Departing Australia
Question
Are you an Australian resident for taxation purposes from XX January 20XX?
Answer
No. Given regard to your circumstances as a whole and a consideration of 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 ended 30 June 20XX
The scheme commences on:
XX January 20XX
Relevant facts and circumstances
You are an Australian citizen, are married to an Australian citizen, and have dependants.
You departed Australia and commenced employment in Country A on XX January 20XX.
You currently hold a Residency visa which is provided to you through your employer.
Your family joined you in Country A.
You intend to reside in Country A indefinitely.
You are now residing in a long-term rented apartment that is partly furnished in Country A.
You have purchased household effects, a motor vehicle and established bank accounts in Country A.
Your dependants have been enrolled in school in Country A.
You have obtained a Country A drivers licence.
You have sold your Australian property, motor vehicles and moved your personal possessions and furniture to Country A.
You still maintain Australian bank accounts.
You briefly returned to Australia to collect the remaining personal effects and to prepare your Australian property for sale and to visit family and friends.
When completing the incoming and outgoing passenger cards you completed them as temporary visit to Australia and as a Resident of Country A.
You notified the Australian Electoral Commission that you were departing Australia.
You cancelled your private health insurance with your Australian provider.
You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 subsection 995-1(1)