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Edited version of private advice
Authorisation Number: 1051626394762
Date of advice: 7 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 20XX
The scheme commenced on:
1 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 for work purposes.
You intended on being in Country Y indefinitely.
Your work contract was open ended.
You rented accommodation in Country Y.
You purchased furniture for the accommodation in Country Y.
You rented your home out in Australia.
You have a bank account in Australia.
You opened a bank account in Country Y.
You do not have any dependants.
You returned to Australia on XX XXX 20XX due to family reasons.
You resigned from your position in Country Y.
You broke the lease on your accommodation in Country Y and paid a fee for doing so.
You had to gift your furniture and other household items to friends in Country Y as it was not convenient for you to bring them back to Australia with you.
You are not eligible to contribute to the PSS or the CSS Commonwealth Superannuation funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6-1