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Edited version of private advice
Authorisation Number: 1051648590108
Date of advice: 31 March 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 ended 30 June XXXX
Year ended 30 June XXXX
Year ended 30 June XXXX
Year ended 30 June XXXX
The scheme commences on:
30 June XXXX
Relevant facts and circumstances
You are an Australian citizen with no other citizenships who left Australia with your wife and children to live in Country A in late 20XX.
Six months later your accepted a contract to work in a mine in Country B. Your intention upon signing this contract was to reside permanently overseas, living with your family in Country A.
You work as a "fly-in, fly-out" (FIFO) worker and have been issued a 2 year visa by the Government of Country B. When you return home to Country A, despite your eligibility for a permanent residency visa, you merely apply for a free 30 day visa as your time off work is 21 days - hence you are able to depart well within the timeframe allowed by the visa. Thus, for practical purposes you live permanently in Country A, but work in Country B.
Your spouse purchased an apartment in Country A where you live with them and your children.
While working you are provided with a single room by your employer. This room is for your sole use during your time at work.
You also own a home in Australia, but this has been left vacant to allow a relative to live there when seeking medical treatment nearby.
You established local bank accounts in Country A. You also retain an Australian bank account, a rental property (currently vacant) and a vehicle.
Before leaving Australia you did not advise the Australian Electoral Office and Medicare of your departure. Similarly you have not advised your bank that you would be overseas, pending completion of this private ruling.
You continued your Australian private health insurance despite receiving health insurance via your employer.
You relocated most personal possessions to your new home in Country A but left furniture in your former home.
You have not retained membership of any Australian clubs or professional or sporting associations but have joined a local social club and a local gym.
You have returned to Australia for brief visits, to see family or for school holidays. Most such visits are for a month or less and it is unlikely that you will exceed 183 days in Australia in any 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)