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Edited version of private advice
Authorisation Number: 1051621710435
Date of advice: 17 December 2019
Ruling
Subject: Residency
Question
Are you a resident of Australia for income tax 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 period:
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are a country X and Country Z national.
You do not hold Australian citizenship or permanent residency and you do not intend on obtaining either.
You obtained a job in Australia which you commenced in in the 20XX income year.
You and your Family arrived in Australia in the 20XX income year.
Your family consisted of a spouse and X teenage children.
Your spouse is a citizen of Australia.
You have a home in Country X which was your main residence up until you moved to Australia and it is now being rented out.
You also have a holiday apartment in Country X which is occasionally rented out and is also used by you when you return to Country X.
You left your Australian employment in the 20XX income year
You obtained employment in Country Y and left Australia permanently in the 20XX income year.
You rent accommodation in country Y.
You took all your personal belongings to Country Y with you.
You pay tax in Country Y on your income.
You return to Australia to visit your children.
You enter Australia on a visitor's visa.
Your children and spouse do not visit you in Country Y.
You do not exceed 183 days in Australia in any of the relevant financial years.
Your spouse and children remain in Australia.
Your spouse purchased a home in Australia.
You do not financially support your spouse.
You and your spouse are separated.
You are not eligible to contribute to the CSS or the PSS Commonwealth super funds.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)