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Edited version of private advice
Date of advice: 31 July 2019
Ruling
Subject: Residency for taxation purposes
Question
Are you a resident of Australia for income tax purposes?
Answer
No - we have considered your circumstances as a whole and the relevant residency tests, you are not a resident of Australia for income tax purposes.
This ruling applies for the following periods:
Period ending 30 June 20XX
Period ending 30 June 20XX
Period ending 30 June 20XX
Period ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were born in country A.
You moved to Australia as a student.
You were granted permanent residency some years later.
Later you were granted citizenship.
You commenced work for an Australian company.
Sometime later you were offered employment by the same company group in country B.
You moved to country B with your spouse.
You leased out your home.
You remained in country B with your spouse for some years
You and your spouse then travelled to country A for you to take-up a new position within the same group of companies.
You have remained in country A to date.
Neither you nor your spouse has contributed to a Commonwealth Superannuation scheme.
You have provided your insurance companies with the information that you are living overseas.
Relevant legislative provisions
Section 6(1) of the ITAA 1936