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Edited version of private advice
Authorisation Number: 1051650182354
Date of advice: 30 March 2020
Ruling
Subject: Residency for taxation purposes
Question
Are you a resident of Australia for taxation purposes for the period XXX 20XX to XXX 20XX?
Answer
No. Based on the information provided to us you do not meet any of the tests of residency for the period XXX 20XX to XXXX 20XX and you were therefore not a resident of Australia for taxation purposes.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are a dual Country Y and Australian citizen.
You were born in Country Y.
You left Australia and went back to Country Y in XXX 20XX.
It was your intention not to return to Australia to live.
You left Australia on a one way ticket and took as much of your personal and household items as you could.
Prior to moving overseas you rented a property in Australia.
You ceased this lease when you went overseas.
When in Country Y you lived with your family.
You eventually got a job.
You lived in employer provided accommodation.
You travelled to a number of countries as part of your work.
You do not have any dependants.
You do not have a spouse.
You are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 subsection 995-1(1)