Edited version of private advice

Authorisation Number: 1051744530300

Date of advice: 27 August 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

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You were born in Country A and moved to Australia as a student in 20AA.

You were granted permanent residency of Australia in 20BB.

You were granted citizenship of Australia on 20CC.

You commenced work for your employer, Company A, in mid-20DD.

You were offered employment by the same employer in Country B.

You moved to Country B with your spouse in mid-20EE.

You leased your home out in Australia.

You remained in Country B with your spouse until early 20FF.

You and your wife travelled to Country C for you to take-up a new position within the same group of companies.

You remained there until late 20GG when you left to commence work in Country D. At this time, you and your family also moved to Country E where you will live permanently. You will move your personal belongings once reliable shipping options become available as Covid pandemic travel restrictions make this difficult at present.

When you departed to commence work in Country D your spouse and children travelled to Australia for an extended holiday. They departed Australia recently to join you in Country E.

Neither you nor your spouse has contributed to a Commonwealth Superannuation scheme.

You have informed your Australian insurance companies that you are living overseas.

Relevant legislative provisions

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

Income Tax Assessment Act 1936 Subsection 6(1)