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Edited version of private advice
Authorisation Number: 1051619180381
Date of advice: 17 December 2019
Ruling
Subject: Residency
Question
Am I a resident for income tax purposes after departing Australia?
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:
Year ended 30 June 2020
Year ended 30 June 2021
The scheme commences on:
1 June 2018
Relevant facts and circumstances
You are an Australian citizen who departed Australia in mid-20XX to work in Country A on a 2 year contract. You intend to work there indefinitely if you are able to extend your current working arrangements. You have asked for a ruling about your residency after departure only.
You have no family that accompanied you overseas.
You formed the intention to depart Australia permanently in mid-20XX when you first departed to work overseas.
You will not return to Australia for more than 183 days in an income year.
You hold a multi-entry visa which was arranged by your employer and which is valid for 12 months.
You have leased a local apartment for your personal use.
You have no assets or property in Australia apart from bank accounts and a small portfolio of Australian shares. You have also stored some personal items in a small storage box in Australia.
Before leaving Australia you advised the Australian Electoral Commission that you had departed Australia. You have not informed Medicare or your financial institutions as yet.
You have never been employed by the Australian Commonwealth government and do not belong to any Commonwealth superannuation scheme such as CSS or PSS.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)