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Edited version of private advice
Authorisation Number: 1051703956051
Date of advice: 22 June 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 period:
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are an Australian citizen with no other citizenships who departed Australia in early 20XX to commence a 3-year Fellowship in Country A. This Fellowship commences shortly.
Your intentions upon departure were uncertain but you anticipated living overseas for between 5 to 10 years.
You are working in Country A on a Temporary scholar visa.
You are living with your partner, who is a citizen of Country A.
You own a house in Australia which has been let on normal arms-length commercial terms to an unrelated tenant.
Your only remaining Australian assets are a savings bank account, your rental property and some personal possessions which you left with your family.
You have removed your name from the Australian Electoral Roll but have not yet advised Medicare of your departure as you are uncertain of your residency status pending the issue of this ruling.
Similarly, you have not advised financial, institutions of your departure. You have suspended your private health insurance and anticipate that it will be cancelled shortly once your residency status is settled.
You intend to return to Australia every 2 years to renew your visa and to visit family. You believe that your visa can be extended if required given the nature of your Fellowship.
You have established a local bank account and have also purchased a vehicle. You have also obtained a local driver's license.
You did not retain any social or sporting connections with Australia and have yet to establish such connections in Country A.
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)