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Edited version of private advice
Authorisation Number: 1051734089825
Date of advice: 13 August 2020
Ruling
Subject: Residency
Question
Are you a resident of Australia for income tax purposes?
Answer
No. Based on the facts you have provided, we can conclude that you will not satisfy any of the tests of residency.
Accordingly, you are not a resident of Australia for income tax purposes under section 995-1(1) of the Income Tax Assessment Act 1997 and subsection 6(1) of the Income Tax Assessment Act 1936.
This ruling applies for the following periods:
Year ended 30 June 20XX
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 Australia.
You are a citizen of Australia.
You are not a permanent resident of any other country.
You have been living and working in country Y for a number of years.
Currently you do not intend on returning to Australia to live.
Your life is in Country Y.
You are a member of a number of sporting and social groups in Country Y.
You rent accommodation in Country Y.
You return to Australia to visit family and friends for a couple of weeks a year.
You do not exceed 183 days in any financial year in Australia.
You do not have a spouse or any dependants.
You are not eligible to contribute to the PSS or the CSS super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 section 6(1)
Income Tax Assessment Act 1997 section 995-1(1)