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Edited version of private advice
Authorisation Number: 1051609620307
Date of advice: 18 November 2019
Ruling
Subject: Residency
Question
Are you a non-resident for tax purposes from when you depart Australia to take up a permanent job overseas?
Answer
Yes.
Given regard to your circumstances as a whole and a consideration of the residency tests, it is accepted that you will not be a resident of Australia for income tax purposes from the date you depart Australia. Further information on residency can be found by searching 'QC 33232' on ato.gov.au
This ruling applies for the following periods:
Period ending 30 June 2020
Period ending 30 June 2021
Period ending 30 June 2022
Period ending 30 June 2023
Period ending 30 June 2024
The scheme commences on:
01 January 2020
Relevant facts and circumstances
You are an Australian resident who is married and has two children.
You are to take a permanent full-time position in country B.
You currently have a residence visa for country B that allows you and your family to stay permanently in the country.
You have no definite plan to return to Australia except for holidays once a year.
Your family will join you after you have found suitable rental accommodation, set up the home in country B and sourced appropriate schools.
Your current home will be rented out.
You will maintain a bank account in country A for purposes of rental property income.
Your household effects will be sold or disposed of.
You will advise the Electoral Commission and financial institutions that you are no longer a resident.
You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.
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).