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Edited version of private advice
Authorisation Number: 1051641272132
Date of advice: 05 March 2020
Ruling
Subject: Income tax
Question
Were you a resident of Australia for the purposes of section 6(1) of the Income Tax Assessment Act 1936 for the 20XY and 20XZ income years?
Answer
No
This ruling applies for the following period:
Year ended 30 June 20XY
Year ended 30 June 20XZ
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You received a private ruling authorisation number XXXXXXXXXXXXX for the 20XX year in relation to the same question.
The facts for the 20XY and 20XZ income years remain the same as those for private ruling authorisation number XXXXXXXXXXXXX.
You have provided details of when you visited Australia during the relevant income year.
Relevant legislative provisions
Income Tax Assessment Act 1936, subsection 6(1)
Income Tax Assessment Act 1997, subsection 995-1(1)
Reasons for decision
While these reasons are not part of the private ruling, we provide them to help you to understand how we reached our decision.
As the relevant facts and circumstances are substantially the same as those for the 20XX income year, the reasons for the decision remain the same as those for private ruling authorisation number XXXXXXXXXXXXX.