| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private advice
Authorisation Number: 1051585451682
Date of advice: 27 November 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 2016
Year ended 30 June 2017
Year ended 30 June 2018
Year ended 30 June 2019
Year ending 30 June 2020
Year ending 30 June 2021
Year ending 30 June 2022
Year ending 30 June 2023
Year ending 30 June 2024
The scheme commenced on:
1 July 2015
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You went to Country Y to live and work a number of years ago.
You have been living and working in Country Y since you left Australia.
You initially entered Country Y on a trade visa and at times on a tourist visa.
You have worked for a short period of time in Country X and Country Z and returned to country Y at the end of this work.
You maintained your rental property in Country Y during the periods you worked in Country X and Country Z and returned to them and your spouse at the end of your work commitments.
For X years you were unemployed in Country Y and you were on a tourist visa which you renewed every 90 days. You self-funded your living expenses during your unemployment.
You rent an apartment in Country Y.
You live with your spouse in Country Y.
Your spouse is a Country S citizen.
Your marriage in Australia broke down and this is when you went to Country Y to live.
You have children in Australia.
You return to Australia to visit your children and family.
You do not spend more than 183 days in Australia in any financial year.
Your children have visited you in Country Y.
You took your belongings and household items to Country Y with you.
You have removed your name from the Australian electoral roll.
You have removed your name from Medicare.
You have international health cover.
You lodge tax returns and pay tax in Country Y.
You have no intention to return to Australia to live.
Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth government superannuation funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)