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Edited version of private advice
Authorisation Number: 1051597729135
Date of advice: 22 October 2019
Ruling
Subject: Residency status
Question
Are you a resident of Australia for income tax purposes?
Answer
Yes.
Having considered your circumstances as a whole and 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 periods:
Year ending 30 June 2020
Year ending 30 June 2021
The scheme commences on:
XX/XX/2019
Relevant facts and circumstances
You are an Australian citizen.
You hold a contract of employment to work in another country for just over 12 months.
You were born and raised in Australia and consider Australia your home and permanent residence.
While in Australia you live with your parents. You do not have a spouse or children.
You intend to return to Australia within two years to continue working or complete a course of education.
While in the foreign country you will be staying with a friend.
You intend on visiting family in Australia once every six months or so.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)