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Edited version of private advice
Authorisation Number: 1051585372579
Date of advice: 26 September 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 2018
Year ended 30 June 2019
Year ended 30 June 2020
The scheme commences on:
1 May 2018
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You commenced working in Country Y in XXXX 2018.
You worked 2 weeks in Australia and 2 weeks in Country Y from XXXX - XXX 2018.
You have been permanently residing in Country Y on a work visa since XXX 2018.
The visa is for 12 months and can be renewed.
Your contract is for 3 years and can be extended.
You have no intention of living in Australia for the foreseeable future.
You spend approximately 80% of your time in Country Y and 20% in Australia.
Your spouse and children will join you in Country Y in the near future.
You live in an apartment in Country Y which is fully furnished.
You will move to larger premises when your family joins you.
Your family live in a rental property in Australia and will cease the rental agreement when they join you in Country Y.
You contribute to the family finances in Australia.
You have a bank account in Country Y.
You have a number of shares in Australia.
You have a number of shares in Country Z.
You have a number of social and professional memberships in Country Y.
You have no social memberships in Australia.
You are a resident of Country Y for taxation purposes.
You and your spouse are not eligible to contribute to the PSS or the CSS super funds.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)