Private ruling: Residency
Date of advice: 15 June 2019
Published: August 2019
Ruling period: Year ended 30 June 2017 | Year ended 30 June 2018 | Year ended 30 June 2019
Date scheme commenced: 1 July 2016

Ruling: Q1: Are you a resident of Australia for income tax 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: You live in Country X. You were born in Country X. You are a resident in Country X for tax purposes. You do not have any family in Australia. Your child was born in Country X. You met your partner while you were living in Australia. You rented property in Country X in 20XX. You have relatives in Country X, your partners relatives are in Ireland. You have purchased property in Country X in 20XX. You currently have memberships with social clubs in Country X. You have visited Australia once since moving to Country X. You have a bank account in Country X. You surrendered your Australian Drivers Licence for a Country X Driving Licence in June 20XX. You moved to Country X in September 20XX, prior to this you lived in Australia. You and your partner are not a member of a Commonwealth Government superannuation fund and are not eligible to contribute to the PSS or the CSS super fund. In September 20XX you: · rescinded your permanent residency visa · resigned from your jobs in Australia · surrendered your registration to practice as a physiotherapist · closed all of your Australian Bank Accounts · ceased your residential rental agreement · moved your personal belongings (including your vehicle) to Country X. · c eased all memberships to social club in Australia. You do not have any property in Australia. You do not have any financial assets in Australia.

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