Private ruling: Residency
Date of advice: 3 October 2018
Published: November 2018
Ruling period: Period ended 30 June 2018 | Period ending 30 June 2019
Date scheme commenced: 1 July 2017

Ruling: Q1: Did you become a foreign resident of Australia for taxation purposes from when you departed Australia on xxxx 2017? | 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. From xxxx 2017, you do not satisfy the resides test, domicile test, 183 day test or superannuation test.


Relevant legislative provisions: Income Tax Assessment Act 1936 , section 6 | Income Tax Assessment Act 1997 , section 995-1


Relevant facts: You were born in xxxx and you are a citizen of xxxx, (citizenship granted xxxx). | You moved to Australia in xxxx to live, work and undertake training. | You resided in xxxx on a special category visa. | You are not eligible to vote in Australia. | You don’t have any family in Australia. | You have not been granted permanent residency to any other country. | You completed your training in xxxx. | You departed Australia on xxxx to go to xxxx to stay with your partner. | You entered xxxx on a tourist visa, which allows you to stay for 90 days; the visa has no limits on how many times you can apply. | You are not employed in xxxx. | You may apply for a permanent visa in xxxx depending on whether you obtain local employment. | Your partner is currently posted in xxxx. The posting is for two years, after which it is anticipated your partner will be posted to another foreign country. | Prior to your departure from Australia on xxxx you terminated your rental lease on your apartment and sold your car and the majority of your household effects. You placed the remainder of your household and personal effects into storage. | You redirected all your correspondence to your PO Box or to the residential address of a friend. | You have maintained in Australia the following: | ● Your investment accounts | ● Your private health insurance | ● Professional memberships | You have maintained your bank accounts to receive your Australian sourced income and drawing upon for your overseas expenses. | You are not an employee of the Commonwealth Government of Australia for superannuation purposes. | Your Australian sourced income is your only source of income. | When you departed Australia on xxxx your intention was to stay in xxxx for a trial of xxxx months, after which you would re-evaluate and decide on whether to stay in xxxx or to return to Australia permanently. | On xxxx you got engaged to your partner and your intention was to continue to live with your partner in an apartment provided by the employer. | From your departure date on xxxx to your recent departure on xxxx you have returned to Australia on three occasions for periods of up to three weeks primarily for the purposes of short-term contract work, but also for conferences, work-related education, work-related meetings and visiting friends/colleagues. | During your return visits to Australia you stayed with either friends or at Airbnb, hotels or provided accommodation. | You don’t intend to be in Australia for greater than 183 days in any given income year. | The majority of your personal effects are in xxxx and you and your partner have some household effects and a motor vehicle. | You don’t have any property, investments or bank accounts in xxxx. | You have not lodged tax returns in any other countries.