Private ruling: Residency
Date of advice: 29 June 2020
Published: August 2020
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: Yes. Having considered your circumstances as a whole and the relevant residency tests, you are 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 an Australian citizen with no other citizenships who left Australia temporarily to join your family in Country A for a period of X years. Your wife has taken up temporary residence there to further her career and employability with your children and you have joined them. Your departure was advanced to allow you to join your family despite the current Covid19 pandemic. You have previously been employed at a local hospital in State X. You have negotiated a revised contract which will involve working on a part-time basis for the next 2 years. You will fulfil this work obligation by working continuously in Australia for 12 weeks in the year ended 30 June 20XX and 10 weeks in the next financial year. You will revert to a full-time work contract in May 20XX when you anticipate returning to Australia. While living overseas you will retain your business name and will recommence in private practice once you return to Australia. You have leased your primary place of residence for X years but intend to return and reoccupy this residence upon your return to Australia. You and your family will return in 20XX and resume your normal lives in Australia. While away from Australia you will maintain and retain all your Australian assets such as bank accounts, car, superannuation, personal and private possessions.

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