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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private advice

Authorisation Number: 1051626035991

Date of advice: 6 February 2020

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 2019

The scheme commenced on:

1 July 2018

Relevant facts and circumstances

You were born in Country Y.

You are a citizen of Australia.

You went to Country Z in the 201X income year to live and work.

Your contract in Country Z is for an indefinite period.

You rent accommodation in Country Z.

Your family has remained in Australia.

You financially support your family in Australia.

Your family remain living in the family home in Australia.

You returned to Australia X times for a total of XX days in the 201X income year.

Your family visited you X times in Country Z for a total of XX days in the 201X income year.

You have a house and rental property along with bank accounts and credit card in Australia.

You have a bank account in country Z.

Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

Relevant legislative provisions

Income Tax Assessment Act 1936 Subsection 6(1)