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Edited version of private advice
Authorisation Number: 1051639458897
Date of advice: 26 February 2020
Ruling
Subject: Residency
Question
Are you a resident for tax purposes for the period XX XXXX 20XX to XX XXXX 20XX?
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:
XX XXX 20XX to XX XXXX 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were born outside Australia.
Prior to Summer 20XX, you spent the previous X years in your home country and one other for work purposes.
Movement records confirm you visited Australia X times in a X year period.
You did not stay for more than 183 days in any of these income years.
You were granted entrance into Australia with the aid of a Subclass 190 Skilled Nominated visa
You became a permanent resident on the day you are granted a Subclass 190 visa.
While you were in Australia, you stayed in temporary accommodation.
During the above period, you retained your apartment in your home country which you returned to after each visit and remained unoccupied when you were away.
During this period, you did not hold any assets in Australia except for bank accounts.
You did not earn income from Australian sources during this period.
You were unmarried when you first entered Australia in 20XX.
Your spouse accompanied you to Australia when you returned in 20XX. At this time your child was born.
You vacationed in Australia in 20XX for one week and then permanently relocated to Australia in Summer 20XX.
Relevant legislative provisions
Income Tax Assessment Act 1997 subsection 995-1(1)
Income Tax Assessment Act 1936 subsection 6(1)