Private ruling: Residency
Date of advice: 12 June 2018
Published: August 2018
Ruling period: Financial year ending 30 June 2017 | Financial year ending 30 June 2018
Date scheme commenced: 1 July 2016

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No Based on the facts you have provided in the memorandum and the materials contained in the documents file, we conclude that you will not satisfy any of the tests of residency. Accordingly 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.

Relevant facts and circumstances: You were born in Country A and you are a citizen of Country A and Australia. You have close family that reside in Australia. You left Australia permanently more than 10 years ago. You own rental properties in Australia. You have Australian bank accounts for your rental income to be deposited into. You have lived in Country B for over 10 years. You have social ties, a home, bank accounts and a vehicle in Country B. When you visit Australia, you stay in hotels and hire a vehicle. You indicate on your passenger cards that you are a visitor to Australia. You have been offshore from Australia in excess of 183 days for the relevant years. You do not satisfy any of the tests of residency in Australia.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 6-5 | Income Tax Assessment Act 1997 Subsection 995-1(1) | Income Tax Assessment Act 1936 Subsection 6(1)