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Edited version of private advice
Authorisation Number: 1051604753376
Date of advice: 6 November 2019
Ruling
Subject: Residency
Question 1
Were you a resident of Australia for tax purposes during date range A?
Answer
Yes
Having considered your circumstances as a whole and the relevant residency tests, you were a resident of Australia for income tax purposes during date range A.
Question 2
Were you a resident of Australia for tax purposes during date range B?
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 date range B.
Question 3
Were you a resident of Australia for tax purposes during date range C?
Answer
Yes
Having considered your circumstances as a whole and the relevant residency tests, you were a resident of Australia for income tax purposes during date range C.
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 2019
The scheme commences on:
1 July 2018
Relevant facts and circumstances
· You were living and working in Australia during date range A.
· You arrived under a temporary work visa.
· You were accompanied by your partner.
· You did not have dependants.
· Your employer was an Australian company.
· You did not apply to extend your temporary work visa.
· Your employment contract expired the day your temporary work visa expired.
· You applied for and were granted a bridging visa.
· You departed Australia at the beginning of date range B.
· Your bridging visa expired as soon as you left Australia
· You returned to Australia at the beginning of date range C under a temporary work visa.
· Your employer was an Australian company.
· You did not receive any wages or salary from your employer during date rage B.
· While working in Australia, you lived in rented accommodation on a monthly tenancy agreement.
· You had an Australian bank account.
· You did not develop any professional, social or sporting connections in Australia.
· You did not enrol in any course of study that was for more than six months while in Australia.
· You did not apply for permanent residency or citizenship since you have been in Australia.
· You do not intend to stay in Australia on a permanent basis.
· You have not been a Commonwealth Government of Australia employee for superannuation purposes.
· You have a permanent home available for your use in Country A.
· You have bank accounts in Country A and B.
· You are a 5% shareholder in a Country A company.
· You own a private limited company in Country C (your company).
· Your company received income for consulting services from an Australian company, during date range B.
· The Australian company was not your employer.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)
Income Tax Assessment Act 1997 Section 995-1