Edited version of private advice

Authorisation Number: 1051811565279

Date of advice: 3 March 2021

Ruling

Subject: Residency

Question

Are you a resident of Australia for income tax purposes?

Answer

Yes. Having considered your circumstances as a whole and the relevant residency tests, you are 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 ending 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You are a citizen of Country A who came to Australia in early 20XX to take up a position as a Research Fellow at an Australian university, which you commenced immediately. You have been continuously employed by this university since that time.

Your employment contract extends until mid-20YY but may well be extended past that date. If it is not extended, you will stay in Australia unless you are able to find alternative employment.

You have been issued a visa which entitles you to live and work in Australia. You will be issued a new visa when you return to Australia.

You purchased an apartment locally and lived there until the Covid pandemic caused a change in teaching arrangements at your university.

Before arriving in Australia, you lived with family in Country A. Your remaining family live in Country A. You have no property there but do retain some bank accounts and term deposits.

You have joined an Australian academic society in 20XX.

When the Covid pandemic arrived in Australia your university was obliged to change teaching arrangements. You were asked to shift to online teaching, and this will remain the case until the second semester of 2021 i.e. until Spring 2021. You are obliged by your employment contract to physically return to Australia to resume some face-to-face teaching as from that date and hence plan to return before then.

The move to online teaching meant that you were able to perform your work duties remotely from any location. You sought permission from your employer to work remotely from Country A. The university had no objection, so you returned to Country A. You have worked remotely since then.

During your stay in Country A, a local university offered you a visiting appointment. This visiting appointment is without emolument but provides access to laboratory, library and computing facilities. This appointment provides a convenient facility for you to perform your employment duties at the Australian university where you are employed.

Apart from your apartment you also own some bank accounts in Australia.

You are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

Relevant legislative provisions

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

Income Tax Assessment Act 1936 Subsection 6(1)