Edited version of private advice

Authorisation Number: 1051741926984

Date of advice: 18 August 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 all the residency tests, it is accepted that you are a resident of Australia for income tax purposes. Further information on residency can be found by searching 'QC 59296' on ato.gov.au.

This ruling applies for the following period:

Year ended 30 June 2020

The scheme commenced on:

1 July 2019

Relevant facts and circumstances

General

You were born in Country A and you are a citizen of that country.

You first arrived in Australia in early 2019, and the purpose of your move to Australia was for work along with living with your partner (an Australian citizen).

You and your partner have lived together in an Australian property since early 2019, and for the few years prior to that you were living in Country A.

You and your partner were married in late 2019.

You applied for a Subclass 820 Partner Visa (temporary) shortly after this time.

You have been granted a Bridging Visa A, which was active from mid- 2020, whilst your Subclass 820 Partner Visa (temporary) is being processed by the Australian Government Department of Home Affairs.

You intend on residing in Australia permanently and you now consider Australia to be your home.

Since first arriving in Australia in early 2019 you have only left Australia once for a period of less than 30 days.

You have worked for an Australian Company since mid- to- late 2019, and you were granted an employment extension for the period from early in 2020 to mid- 2020 by the Australian Government Department of Home Affairs.

When your Bridging Visa A becomes active, you will then be eligible for an additional 6 months of employment with the Australian Company.

You do not have a place in another Country where you usually live.

Since arriving in Australia you have not lodged any foreign income tax returns.

Family and social connections

You do not have any dependents.

None of your family members accompanied you to Australia.

Accommodation and assets

You are currently living in an Australian rental property with your husband, where the lease ends in mid-to-late 2020.

You will be moving into a new Australian rental property with your husband where the one- year lease will commence from mid-to-late 2020.

You do not own any properties overseas.

You have a savings account in Australia.

Income and employment

You do not receive any income from sources outside Australia.

You do not have any overseas employment positions or jobs being held open for you.

Neither you or your spouse are a Commonwealth of Australia Government employee for superannuation purposes.

Relevant legislative provisions

Income Tax Assessment Act 1997 Subsection 995-1(1).

Income Tax Assessment Act 1936 Subsection 6(1).