Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051596894253
Date of advice: 6 November 2019
Ruling
Subject: Residency
Question
Are you a foreign resident for Australian taxation purposes?
Answer
No. Given regard to your circumstances as a whole and consideration of the relevant residency tests, you are 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 2019
Year ending 30 June 2020
Year ending 30 June 2021
The scheme commences on:
1 July 2018
Relevant facts and circumstances
You were born in Australia and you are a resident for taxation purposes.
In 20XX you married an overseas citizen and your spouse soon returned overseas for personal circumstances after becoming married.
You remained in Australia for some months and in 20XX you left and departed overseas. You left on a visa that does not allow you to reside permanently in this country. You have applied for a spousal visa. This will be valid for the period of your Australian passport.
You moved into the rental apartment your spouse rents and shipped most of your personal effects to this country. You kept some personal effects in Australia.
You own assets in Australia and have no intention to dispose of these assets.
You have social connections in Australia and club memberships.
You did not remove your name off the Australian Electoral roll, but you did suspend your private health and Medicare services.
You contacted the appropriate organisations to advise of your new address overseas. You have no employment position or job being held for you in Australia. You are currently not working overseas.
You have no sporting, social memberships or direct connections overseas other than your spouse's personal connections.
You anticipate returning to Australia to visit, but this will be no more than two times per year.
You do not have a return air fare back to Australia.
You only intend to be overseas for no more than two years and do not intend to live indefinitely outside of Australia.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 section 6-5
Income Tax Assessment Act 1997 subsection 995-1(1)