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Edited version of private advice
Authorisation Number: 1051788593458
Date of advice: 08 December 2020
Ruling
Subject: Residency
Question
Are you a resident of Australia for taxation 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. The Commissioner is satisfied that you have a permanent place of abode outside Australia based on the information you provided to us.
Further information on residency can be found by searching 'QC 33232' on ato.gov.au
This ruling applies for the following periods:
Year ended 30 June 2019
Year ended 30 June 2020
Year ending 30 June 2021
Year ending 30 June 2022
Year ending 30 June 2023
Year ending 30 June 2024
Year ending 30 June 2025
The scheme commenced on:
1 July 2019
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You and your spouse relocated to Country Y in the 2019 income year.
This relocation to Country Y is a permanent move.
Your spouse was offered a job in country Y and this will progress their career.
You lived in temporary accommodation paid for by your spouse's employer in Country Y for the first 90 days after arriving.
You then rented a two- bedroom flat in country Y and have now moved to a larger home due to the pending arrival of your first child.
You have entered Country Y on a dependant visa which expires on X March 202X which you intend on renewing.
You and your spouse shipped all personal items along with furniture and other household items from Australia to Country Y.
You purchased a car in Country Y.
You are self-employed in Country Y.
You are covered by your spouse's Country Y health insurance policy which was taken out through their work.
You have a superfund in Australia.
You have a Country Y mobile phone account.
You have notified Medicare that you are now based in country Y.
You have a bank account in Country Y.
You have closed your bank accounts in Australia.
You have notified the Australian Electoral commission that you are based in Country Y and you have been removed from the electoral roll.
You have applied for a Country Y driver's license and you have surrendered your Australian driver's license.
You do not own any property in Australia.
You have no memberships in Australia with gyms, sporting clubs or any other institutions.
You have had all your Australian mail redirected to your Country Y address.
You and your spouse have made two trips back to Australia since you left in early 2019. These trips were to attend social events.
Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)
Income Tax Assessment Act 1997 Subsection 995-1(1)