| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private advice
Authorisation Number: 5010057704039
Date of advice: 13 June 2019
Ruling
Subject: Residency Status
Question
Are you a resident of Australia for taxation 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 periods:
Year ending 30 June 201B
Year ending 30 June 202C
Year ending 30 June 202D
The scheme commences on:
1 July 201A
Relevant facts and circumstances
You arrived in Australia in 201A.
You are a citizen of Country X.
You are accompanying your spouse who has a posting for 3 years.
You have a business in Country X that you will continue to operate from Australia and draw an income.
You hold a reciprocal Medicare card for use while you are in Australia.
You currently have an Australian Tax File Number (TFN).
You and your spouse do not have any children.
You and your spouse do not own any property in Country X.
You and your spouse have been provided with accommodation while in Australia by your employer.
You have a Visa exemption for the period November 201A until August 202D.
You are entitled to one trip back to Country X funded by your employer each year.
You have planned at this stage two trips back to Country X in April and October 201B for up to 4 weeks each.
Many of your larger personal items such as furniture, garden tools, a boat has been left in storage in Country X, funded by your employer.
You have only brought small items such as books, pictures, bedding, crockery, sport gear and clothes due to the 9.5 cubic metre size of the container provided by your employer.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 subsection 995-1(1)