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Edited version of private advice
Authorisation Number: 1051616401947
Date of advice: 16 January 2020
Ruling
Subject: Residency
Question 1
Are you a resident of Australia for taxation purposes from the date you left Australia for Country X?
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 from the date you left Australia for Country X. Further information on residency can be found by searching 'QC 33232' on ato.gov.
Question 2
Are you required to declare your income from Country X in an Australian tax return?
Answer
No. As a non-resident of Australia for taxation purposes you are only required to declare your Australian sourced income in your Australian tax return.
Question 3
Are you entitled to the part year tax free threshold?
Answer
Yes. You were a resident of Australia for taxation purposes for part of the 20XX income year. This means you are entitled to the part year tax free threshold.
Question 4
Are you required to pay the Medicare levy?
Answer
No. you are not required to pay the Medicare Levy from the date you left Australia for Country X as for this period you are a non-resident of Australia for taxation purposes.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You are not a permanent resident of any other country.
You left Australia to live and work in Country X late 20XX.
You do not intend on coming back to Australia to live.
You now live with your partner in Country X.
Your employment contract is for an indefinite period in Country X.
Prior to moving to Country X you lived with your parents in Australia.
You rent accommodation with your partner in Country X.
You came back to Australia to visit family late 20XX to early 20XX.
You do not intend on being in Australia for more than 183 days in any financial year.
You do not have any dependants in Australia.
You have a bank account in Country X.
You have a bank account in Australia.
You are not eligible to contribute to the PSS or the CSS superannuation funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 251S
Income Tax Assessment Act 1936 Section 251U
Income Tax Assessment Act 1936 Subsection 6(1)
Income Tax Assessment Act 1997 Subsection 6-5
Income Tax Assessment Act 1997 Subsection 995-1(1)
Medicare Levy Act 1986 Section 3(5)
Medicare Levy Act 1986 Sections 8B to 8G