Private ruling: Residency
Date of advice: 30 November 2018
Published: March 2019
Ruling period: 1 July 2017 to 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you an Australian resident for income tax purposes? | 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 ITAA 1997 and subsection 6(1) of the ITAA 1936 as you have not met any of the tests required to be considered a resident of Australia.

Relevant facts and circumstances: You were not born in Australia and you are not a citizen of Australia. You are employed in Country A by an Australian company. Once this contract is finished you will work for your company in Australia (not until 20xx). You will work overseas as required by your employer afterwards. Your employer provides you with a free accommodation in Country A. You have a work visa in Country A until 20xx. You have a bank account overseas. You hold a driver’s licence in Country A and Country B. You were granted a Permanent Resident Visa in Australia in 20xx and you have an Australian tax file number. Your wife and son moved to Australia in 20xx and live with your brother in Australia. Your son is enrolled in a childcare in Australia. Your brother’s address is your mailing address in Australia. You record your brother’s address as your Australian address on your passenger’s card. You are looking to lease or buy a home in Australia. Your wife’s family lives in Australia. You have been in Australia several days in 20xx. You have a bank account and superannuation account in Australia. Your salary is paid in your Australian bank account.

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