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Edited version of private advice
Authorisation Number: 1051660837168
Date of advice: 17 April 2020
Ruling
Subject: Residency for tax purposes
Question
Am I a resident of Australia for tax purposes?
Answer
Yes, you meet the Domicile test for residency as your Australian domicile has not changed to any other country and the Commissioner is not satisfied that you have established a permanent place of abode outside Australia.
This ruling applies for the following periods:
Period ending 30 June 20XX
Period ending 30 June 20XX
Period ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are citizen of an overseas country.
You lived in Australia for some years with your partner.
You left Australia with your partner to travel and work as travel and lifestyle bloggers.
You are part owner of a business that provides accommodation overseas.
You spend your life traveling to different countries writing about your experiences.
Your intention is to continue to live this way.
You have no permanent residence overseas.
You have lodged income tax returns in Australia as a resident.
You have family and financial ties to Australia.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)