Private ruling: Residency – in Australia for medical treatment
Date of advice: 8 May 2019
Published: June 2019
Ruling period: Year ended 30 June 20YY
Date scheme commenced: 1 July 20XX

Ruling: Q1: Am I a resident of Australia for income tax purposes in the financial year ended 30 June 20YY? | A1: No Having considered your circumstances and the relevant factors, you are not a resident of Australia for income tax purposes under section 995-1(1) of the Income Tax Assessment Act 1997 and subsection 6(1) of the Income Tax Assessment Act 1936 as you have not met any of the tests required to be considered a resident of Australia.

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 and your spouse left Australia in 20AA to take up residency in Country A where you established a permanent abode. There you obtained permanent employment and you and your family have lived there as residents ever since. Your children were all born in Country A and you, your spouse and all children have permanent residence for Country A. You purchased an apartment in Country A in 20AA. Subsequently you rented this apartment and now live in accommodation provided by your employer. The mortgage for this apartment is held by a local bank. You also own an investment property in Australia which is mortgaged to a local Australian bank. This property was purchased since you moved overseas. You also have cheque and credit card facilities with this Australian bank. You hold an Australian investment portfolio with XYZ Management which was accumulated before you moved overseas. You also own shares with an Australian sharebroker. You and your family travel to Australia for brief visits to see family. Recently you were diagnosed with an illness and it has been determined that you best treatment option is in Australia. Accordingly you and your family have travelled to Australia to allow you to receive medical treatment. Your medical advice indicates that you may be in Australia for more than 183 days although this must depend on treatment. You and your family maintain strong social, employment and economic ties with Country A and you intend to return there once your treatment is concluded. You have no intention of taking up residence in Australia.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1)