Private ruling: Income tax
Date of advice: 5 March 2020
Published: April 2020
Ruling period: Year ended 30 June 20XY | Year ended 30 June 20XZ
Date scheme commenced: 1 July 20XX

Ruling: Q1: Were you a resident of Australia for the purposes of section 6(1) of the Income Tax Assessment Act 1936 for the 20XY and 20XZ income years? | A1: No

Relevant facts and circumstances: You received a private ruling authorisation number XXXXXXXXXXXXX for the 20XX year in relation to the same question. The facts for the 20XY and 20XZ income years remain the same as those for private ruling authorisation number XXXXXXXXXXXXX. You have provided details of when you visited Australia during the relevant income year.

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

Reasons for decision: Summary: While these reasons are not part of the private ruling, we provide them to help you to understand how we reached our decision. As the relevant facts and circumstances are substantially the same as those for the 20XX income year, the reasons for the decision remain the same as those for private ruling authorisation number XXXXXXXXXXXXX.