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Edited version of private advice
Authorisation Number: 1051701565998
Date of advice: 1 July 2020
Ruling
Subject: Residency
Question
Are you a resident of Australia for income tax purposes?
Answer
Yes. Having considered your circumstances as a whole and the relevant residency tests, you are 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 period:
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were born in Country Z.
You are a citizen of Country Z.
You are not a citizen of any other country.
You own property in Country Z.
You have leased the property in Country Z as you spend most of your time living in Australia.
You own a property in Australia which you treat as your home.
During the 20XX financial year you spent over 183 days in Australia.
Your purpose for being in Australia is to spend time with your family who reside in Australia.
You intend to apply for permanent residency of Australia in the future.
You have established an Investment Trust in Australia in order to fund your retirement.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1).