Private ruling: Residency
Date of advice: 14 May 2019
Published: July 2019
Ruling period: Period ended 30 June 2014 | Period ended 30 June 2015 | Period ended 30 June 2016 | Period ended 30 June 2017 | Period ended 30 June 2018 | Period ending 30 June 2019 | Period ending 30 June 2020 | Period ending 30 June 2021 | Period ending 30 June 2022
Date scheme commenced: 1 July 2013

Ruling: Q1: Did you become a non-resident of Australia for taxation purposes from when you departed Australia? | A1: Yes. Given regard to your circumstances as a whole and a consideration of the residency tests, it is accepted that you are not a resident of Australia for income tax purposes. You do not satisfy the resides test, domicile test, 183 day test or superannuation test.

Relevant facts and circumstances: You and your spouse are Australian citizens. You departed Australia to migrate to Country A with the intention to live there permanently. You obtained your residence Visa. You have been employed full-time in Country A and your employment is indefinite. Your spouse departed Australia and obtained their residence Visa and does not work. You and your spouse have no intention of returning to Australia and you both intend to renew your residence Visas when they become due for renewal. As part of your employment you have been provided accommodation and you have purchased furniture including beds, wardrobes, lounge suites, dining table, desks, appliances etc. You have set up bank accounts in Country A. You have purchased a vehicle and you have utilities accounts, vehicle insurance in Country A. You have removed yourself from the Australian Electoral Roll. You have cancelled your health insurance when you left Australia. You have sold/gifted your car, boat and motorcycle in Australia. You and your spouse are not eligible to contribute to the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS). You don’t have any other assets or possessions in Australia besides a rental property. You sold the majority of your possessions including vehicles and furniture and you only took personal items of importance with you to Country A. You and your spouse have Australian bank accounts to transfer funds to in order to service the mortgage of your Australian property. You and your spouse have two adult children. One has relocated to Country A and works full-time and the other lives in Australia. You and your spouse have returned to Australia once since your departure.

Relevant legislative provisions: Income Tax Assessment Act 1936 Subsection 6(1) | Income Tax Assessment Act 1997 Subsection 6-5