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Edited version of private advice
Authorisation Number: 1051597982674
Date of advice: 7 November 2019
Ruling
Subject: Residency - departing Australia
Question
Were you a resident of Australia for taxation purposes from the date of your departure on XX/XX/20XX to XX/XX/20XX?
Answer
No. Having considered your circumstances as a whole and the residency tests, it is accepted that you were not a resident of Australia for income tax purposes during the period XX/XX/20XX to XX/XX/20XX. 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 20XX to Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were born in Country A and you arrived in Australia when you were a child.
You are a citizen of Australia.
On XX/XX/20XX you departed Australia to work and live in Country B and your intention was to stay permanently.
You had a work contract with Country B company.
You hold a visa that is usually valid for up to 12 months and can be renewed. The visa allows you to live and work in Country B and allowed you to obtain a drivers licence and to enrol your children into school.
Before your departure you and your partner were experiencing marital issues and had separated but continued to reside together in your jointly owned home Australia; you both believed at the time that there was no chance for reconciliation.
When you departed Australia your family initially remained in Australia.
During a visit to you in Country B, you and your partner made the decision to reconcile and to join you in Country B.
Your property in Australia was marketed for sale and when the property sold your family departed Australia to join you in Country B.
Your household effects of clothing and small house items were taken with you to Country B and the other large items were sold.
You held a Country B bank account.
While in Country B you lodged a Country B tax return each year.
You retained employment with the same employer in Country B.
You removed yourself from the Australian Electoral roll and you have not received Australian sourced income.
You and your partner are not eligible to contribute to the relevant Commonwealth superannuation funds.
Your employer paid your rent and utilities and the accommodation was available for you and your family's exclusive use.
Since your departure more than seven years ago, you have visited Australia each year with your average time spent in Australia being approximately three weeks each year.
When you visited Australia you would stay with family or friends and you had to bring personal belongings with you as you don't have any in Australia.
Last year you and your partner purchased a property in Australia for your adult child to live in after they had a child.
Your partner resided with you in Country B until they moved back to Australia to assist your adult child with your grandchild as they are a single parent.
Your partner is an Australian citizen and not a citizen or permanent resident of an overseas country. While in Country B they held a limited stay visa until they moved back to Australia.
You made the decision not to renew your work contract and to return to Australia to be with your partner.
On XX/XX/20XX you returned to Australia to live permanently.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)