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Edited version of private advice
Authorisation Number: 1051634958727
Date of advice: 12 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 ending 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
16 November 20XX
Relevant facts and circumstances
You and your spouse are Australian citizens with no other citizenships who left Australia in late 20XX so that your husband could take up employment in Country A.
Your adult children remain in the family home in Australia which is rented on arms-length commercial, basis.
Your intention upon departure was to reside permanently overseas.
You hold a "XYZ" which allows you to remain in Country A for twelve months. You intend to apply for another visa when this one expires so that you may live in Country A indefinitely.
You and your husband have rented an apartment and have a twelve month lease.
You also established a local bank account. You also retain an Australian bank account.
Before leaving Australia you advised the Australian Electoral Office and Medicare of your departure and advised your bank that you would be overseas. However, you have retained your Australian private health fund as this provides economical cover for your adult children.
You took your remaining household effects and personal possessions when you departed Australia. You had already donated most household effects to other family.
In Country A you joined several local clubs.
You have not retained membership of any Australian clubs or professional or sporting associations.
You have returned to Australia for brief visits, to see family. Most such visits are for a month or less. You were in Australia less than 183 days in the last financial year.
You have never been employed by the Australian Commonwealth government and do not belong to any Commonwealth superannuation scheme such as CSS or PSS.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1)
Income Tax Assessment Act 1936 Subsection 6(1)