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Edited version of private advice
Authorisation Number: 1051589146744
Date of advice: 3 October 2019
Ruling
Subject: Residency status
Question
Are you a resident of Australia for income tax purposes?
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 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 have been living and working in X since XXXX.
You have been a resident of X since XXXX.
You have a local X bank account and you own a house in the X. You have attached copies of your current and previous water and electricity bills to support your residency status.
You are working for X in X.
Your employment is not ongoing but your current contract is up to 20XX and it could be extended by a further X to X years (you have provided a copy of your employment contract).
You don't have any association with Australia in terms of:
· You don't have any investments, bank accounts, motor vehicle or household effects in Australia
· You don't have a house or place to stay in Australia
· You don't have any bank accounts in Australia or Medicare or social benefits
· Your spouse and adult children live with you in X and you don't plan to return to Australia.
You do not receive any income from an Australian source.
Your country of origin is X.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 6-5,
Income Tax Assessment Act 1997 Subsection 995-1(1), and
Income Tax Assessment Act 1936 Subsection 6(1).