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Edited version of private advice
Authorisation Number: 1051793737986
Date of advice: 5 January 2021
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 you have a permanent place of abode outside Australia. 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 20XX
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are a citizen of Australia.
You went to Country Z mid 20XX to live and work.
You currently hold a resident permit to live and work in Country Z which is valid until late 20XX.
You work for a Country Z employer and have done so now for X years.
You live with your spouse in Country Z.
You and your spouse were married in Country Z late 20XX.
You took personal items and small household items to Country Z with you.
You pay tax in Country Z on your income derived in Country Z.
It is your intention to return to Australia to live and work in 20XX.
You have made a couple of very short trips back to Australia since leaving in 20XX.
You have not been in Australia for more than 183 days since leaving Australia in 20XX.
You live in rented accommodation in Country Z with your spouse.
You and your spouse are not eligible to contribute to the PSS or the CSS Commonwealth super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)