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Edited version of private advice
Authorisation Number: 1051811319048
Date of advice: 1 March 2021
Ruling
Subject: Residency
Question
Are you a resident of Australia for taxation purposes from XXXX to XXXX?
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 periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You left Australia to live and work in Country Y on in the 20XX income year.
It was your intention to be in Country Y indefinitely.
You had a work contract which was for an indefinite period of time.
You had temporary work permits to work in Country Y.
You lived in partially furnished rented accommodation in Country Y paid for by your employer.
The accommodation was for your sole use.
You purchased items to use in the accommodation.
You have the following assets in Country Y:
• Motor vehicle
• Surfboard
• 20ft shipping container
• Tools
• Household appliances including freezer, fridge, water dispenser
• Household items including cooking items.
You rented a property when you lived in Australia and you ended the lease when you decided to move to Country Y.
You have the following assets in Australia:
• Shares
• Bank account
• Tools which you did not need overseas and so they are kept at your parents' house
You freighted some of your personal items to Country Y and sole the rest.
You were not in Australia for more than 183 days in any financial year while you were in country Y.
You stayed with friends, family or in hotels when you were in Australia.
While in Country Y you were single with no dependants.
You had social and sporting connections in Country Y.
You no longer have social and sporting connections in Australia.
You had your name removed from the electoral roll In Australia.
You returned to Australia due to Covid-19 on XXXX.
You were able to return to Country Y in the 20XX income year and resumed living and working.
You 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)