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Edited version of private advice
Authorisation Number: 1051621925045
Date of advice: 17 December 2019
Ruling
Subject: Residency
Question
Are you a resident 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:
Year ended 30 June 2018
Year ended 30 June 2019
Year ended 30 June 2020
Year ended 30 June 2021
Year ended 30 June 2022
Year ended 30 June 2023
Year ended 30 June 2024
The scheme commences on:
XX July 20XX
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You went to Country Y in the 20XX income year to live and work.
You intend on remaining in Country Y on a permanent basis.
You have a Country Y resident permit which is renewed annually.
You have lived in the same accommodation in Country y since arriving in Country Y.
You have worked for the same employer in Country Y for the past 2 years.
You have a bank account in Country Y.
You do not own property in Australia.
You have a bank account and shares in Australia.
You have a spouse in country Y who is a Country Y citizen.
You have no social and sporting connections in Australia.
You have social and sporting connections in Country Y.
You stay with family when you return to Australia.
You have not been in Australia for more than 183 days in any financial year since leaving Australia.
You do not intend on being in Australia for more than 183 days in any financial year in the future.
You are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)