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This edited version has been archived due to the length of time since original publication.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: 1051643273104

Date of advice: 4 March 2020

Ruling

Subject: Residency - leaving Australia to work in another country and live in a separate one

Question

Are you a resident of Australia for taxation 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; you are now living your life overseas. It is accepted that your place of abode is in XXXX with your spouse and children. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

This ruling applies for the following periods:

1 July XXXX to 30 June XXXX

The scheme commences on:

1 July XXX

Relevant facts and circumstances

You departed Australia.

Your country of origin is Australia and you are an Australian citizen.

You accepted a job offer overseas. Your spouse and child live in another country.

You have previously supplied a copy of your visa permit for Country Z. The permit is renewed on XXXX and allows you to live overseas permanently.

The decision for you to relocate and make your home indefinitely outside Australia was made prior to your departure, for family reasons and when the job offer occurred.

Before your departure, you organised to rent your residential dwelling. All your household items were sold or given away.

You will visit Australia for holidays or other reasons as given.

You hold assets in Country Z including:

  • personal belonging
  • household goods.

The only income you receive from Australia is from the rental property.

You do not have a position being held for you in Australia.

You will continue to lodge annual tax returns in Australia due to the income received from your rental property.

You are not, and have not been, a Commonwealth Government of Australia employee.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 6-5

Income Tax Assessment Act 1997 subsection 6(1)

Income Tax Assessment Act 1997subsection 995-1(1)