Private ruling: Residency
Date of advice: 31 August 2018
Published: October 2018
Ruling period: 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a non-resident for taxation purposes? | A1: Yes. After considering your facts, The Commissioner is satisfied that you are not an Australian resident for taxation purposes for the financial year ended 30 June 20XX. As your circumstances may change in the future, you will need to reapply for a binding ruling for any future financial years.

Relevant facts and circumstances: You are a citizen of an overseas country. You are currently in Australia on a partner visa. You own a property overseas. You have enrolled you child in school overseas. You intend to return overseas once your matrimonial affairs are concluded. You are not currently working; you resigned from your job overseas.

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