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Edited version of private advice
Authorisation Number: 1051611014946
Date of advice: 20 November 2019
Ruling
Subject: Residency
Question
Are you residents of Australia for taxation purposes?
Answer
No. Having considered your circumstances as a whole and the residency tests, it is accepted that you are not 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:
1 July XXXX to 30 June XXXX
The scheme commences on:
1 July XXX
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You and your spouse (you) departed Australia.
Your country of origin is Australia and you are an Australian citizen.
You and your family left Australia upon one of you accepting a job offer overseas.
One of you is employed in a full time job.
You have previously supplied a copy of your residency permit for Country Z. The permit is renewed on an annual basis and allows you to live overseas permanently.
The decision for you both to relocate and make your home indefinitely outside Australia was made prior to your departure, when the job offer occurred.
Before your departure, you organised to sell your residential dwelling. All your household items were donated or given away.
You will visit Australia for holidays with your family once a year and you stay for approximately two to three weeks.
You hold assets in Country Z including:
- a motor vehicle
- bank accounts
- personal belonging
- household goods
You and your family live in a fully furnished villa which is provided by your employer.
You hold some investments in Australia.
The only income you receive from Australia is from those investments.
Neither of you have a position being held for you in Australia.
You have no social or sporting connections with Australia apart from keeping in touch with family members, friends or former colleagues. You have developed a large social and professional network overseas, with both the locals as well as with expatriates with whom you meet on regular outings.
You have advised the Electoral Commission to have your name removed from the electoral roll prior to your departure from Australia.
You have advised your bank of your overseas address.
Prior to leaving Australia, you cancelled your insurance policies and notified Medicare that you were moving overseas.
You do not lodge tax returns in any other country. You will continue to lodge annual tax returns in Australia due to the income received from your investment properties.
Neither of you are Commonwealth Government of Australia employees.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 6-5
Income Tax Assessment Act 1997 Subsection 6(1)
Income Tax Assessment Act 1997Subsection 995-1(1)