Private ruling: Non –resident for taxation purposes
Date of advice: 18 April 2019
Published: May 2019
Ruling period: Year ending 30 June 2015 | Year ending 30 June 2016 | Year ending 30 June 2017 | Year ending 30 June 2018
Date scheme commenced: 1 July 2014

Ruling: Q1: Are you a resident of Australian for taxation purposes? | A1: 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.

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You were born in Australia and left Australia to travel overseas. You worked for 12 months in a country before moving again to another country where you stayed for two years and met and lived with your spouse. You and your spouse decided to move to their country of birth and this is where you have stayed and gained full time employment, you decided to stay for the foreseeable future on a working visa. You married your spouse a gained a spousal visa to reside in their country of birth. You do not intend to move back to Australia in the next 12 months and you consider your main residence overseas with your spouse and this is where you have full time employment. You will be renewing your spousal visa as you cannot hold dual citizenship. You do not wish in the foreseeable future to give up the Australian citizenship and become a naturalised citizen of the country overseas. You have bank accounts overseas and at current renting a property with your spouse overseas. You do not own Australian property and only hold one operational bank account in Australia; you have a super account and a HELP debt in Australia. You only return to Australia for short stays.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 subsection 995-1(1)