Private ruling: Residency
Date of advice: 28 May 2019
Published: November 2019
Ruling period: Period ended 30 June 2017 | Period ended 30 June 2018 | Period ending 30 June 2019
Date scheme commenced: 1 July 2016

Ruling: Q1: Are you a non-resident of Australia for tax purposes from the start of financial year until the date you moved permanently back to Australia? | A1: Yes. Given regard to your circumstances as a whole and a consideration of the residency tests, the Commissioner considers 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 are a dual citizen of Country A and Australia. You have lived the majority of your life in Australia. You are employed by an Australian company. You are able to fulfil your employment contract from any location in Australia or in any other part of the world. You moved out of your rental apartment and stayed with your relatives for a short time until your departure to the Country A. You initially stayed with your relatives in Country A. You then rented an apartment in Country A and the rental agreement was for a period of time, after which there was no set period. You carried out your employment duties to your Australian employer while in Country A. You returned to Australia for brief periods to visit family and check-in with your employer: You did not inform Medicare or Australian Electoral Commission of your departure. You don't have private health insurance. You do not own any property in Australia and your household effects were stored at your relatives' property while you were in the Country A. You maintained your Australian bank account to receive your wages from your Australian employer. You opened a bank account in Country A. You did not notify your Australian bank that you were living in Country A. You purchased a car in Country A and sold it before returning to Australia. You did not lodge Country A income tax returns while you were in Country A. You have recently engaged a tax agent to prepare and lodge Country A income tax returns for several years. You have been advised you are regarded as a resident of Country A in a tax year. You do not have a spouse or dependents. You are not a member of the Public Sector Superannuation Scheme or Commonwealth Superannuation Scheme. You have moved back to Australia permanently.

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