Private ruling: Residency for taxation purposes
Date of advice: 30 March 2020
Published: May 2020
Ruling period: 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 taxation purposes for the period XXX 20XX to XXX 20XX? | A1: No. Based on the information provided to us you do not meet any of the tests of residency for the period XXX 20XX to XXXX 20XX and you were therefore not a resident of Australia for taxation purposes.

Relevant facts and circumstances: You are a dual Country Y and Australian citizen. You were born in Country Y. You left Australia and went back to Country Y in XXX 20XX. It was your intention not to return to Australia to live. You left Australia on a one way ticket and took as much of your personal and household items as you could. Prior to moving overseas you rented a property in Australia. You ceased this lease when you went overseas. When in Country Y you lived with your family. You eventually got a job. You lived in employer provided accommodation. You travelled to a number of countries as part of your work. You do not have any dependants. You do not have a spouse. You are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

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