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Edited version of private advice
Authorisation Number: 1051966116686
Date of advice: 31 March 2022
Ruling
Subject: Residency
Question
Are you residents of Australia pursuant to section 6-1 of the Income Tax Assessment Act 1936 (ITAA 1936) for the relevant income years?
Answer
Yes. You both satisfy the resides and domiciles tests of residency and are therefore a resident of Australia pursuant to section 6-1 of the ITAA 1936 for the relevant income years.
This ruling applies for the following periods:
Year ending 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
Basic
You and Person A are both Australian citizens who were born in Australia and have lived in Australia most of your life.
You and Person A are both each other's spouse.
You and Person A left Australia at a specified date, with the intention of returning to Australia after 12 months.
Due to COVID-19, you and Person A extended your stay in Country A by 12 months twice. At the time of the ruling, you and Person A have been outside of Australia for over two years.
You and Person A intend to return to Australia at a specified date.
Neither of you intend to apply for permanent residency in Country A.
Regarding Medicare, you changed addresses in Australia to the address of the mother of Person A.
Regarding the Australian Electoral Commission, you changed addresses in Australia to the mother of Person A and you and Person A will still vote in elections whilst overseas by way of postal vote.
Regarding your Australian Private Health Insurance, you have suspended this whilst you are in Country A.
Accommodation
You and Person A do not own any property in Australia.
All your possessions are in storage in Australia.
You and Person A lease a fully furnished house in Country A.
Assets
You and Person A hold bank accounts in Australia.
You and Person A hold cash, superannuation and shares in Australia.
You and Person A made personal contributions to superannuation in the 20XX income year. You and Person A plan to make personal contributions in the 20XX income year.
You and Person A do not earn any income in Country A.
You and Person A have been living off your savings from Australia along with income from your business.
You and Person A own a motor vehicle that is still registered in Australia.
You also have a bank account in Country A.
You have not lodged any income tax returns in Country A.
Family and social connections
You have two dependents who are in Country A with you and Person A and attend school in Country A.
The rest of your family resides in Australia.
Employment
You and Person A work remotely in Country A for your Australian business.
You and Person A have never been employed by the Commonwealth of Australia.
You are Person A are not a member of the Public Sector Superannuation Scheme (PSS) which was established under the Superannuation Act 1990.
You and Person A are not an eligible employee in respect of the Commonwealth Superannuation Scheme (CSS) which was established under the Superannuation Act 1976.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 995-1