| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051629862056
Date of advice: 3 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 periods:
Year ending 30 June 2020
Year ending 30 June 2021
The scheme commences on:
1 July 2019
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You are not a permanent resident of any other country.
You intend on moving to country Y to live and work in XXXX or XXXX of 2020.
You will enter Country Y on a XXXXX visa.
This visa allows you to be in Country Y for 2 years and can be extended which is your intention.
You will rent accommodation in Country Y.
You will take all your personal belongings to Country Y with you.
You will be self- employed in Country Y.
You will pay tax on your income in Country Y.
You will not be in Australia for more than 183 days in any financial year.
When you return to Australia it will be to visit family and you will stay with your parent.
You do not have a spouse or any dependants.
You have no assets in Australia.
You are not eligible to contribute to the PSS or the CSS Commonwealth government superannuation funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)