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Edited version of private advice
Authorisation Number: 1051662793816
Date of advice: 29 April 2020
Ruling
Subject: Residency - departing Australia
Question
Are you a resident of Australia for income tax purposes from the date you departed Australia?
Answer
No. Having regard to your circumstances as a whole and giving consideration to the residency tests you are not a resident of Australia for income tax purposes from the date you departed Australia. Further information on residency can be found by searching 'QC 33232' on ato.gov.au
This ruling applies for the following periods
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were born in Country A and immigrated to Australia.
You are an Australian citizen.
You were employed in Australia.
Your spouse has accepted a job with a non-Australian organisation which is located in Country B.
You and your family departed Australia on DD/MM/YYYY to travel to Country B.
You hold a Country B identity card.
You have sold your motor vehicles in Australia.
You own Australia real property which will be rented out during your absence.
Your household items and belongings are being shipped to Country B.
You are currently staying in temporary accommodation whilst looking for permanent accommodation.
You plan on renting a house/apartment in Country B.
You plan on opening bank accounts in Country B.
You plan on suspending your private health insurance at the end of the current financial year.
You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 subsection 995-1(1)