Private ruling: Residency
Date of advice: 25 June 2019
Published: August 2019
Ruling period: Year ending 30 June 2019
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you a resident of Australia for income tax purposes from X XXXX 2019? | A1: Yes. Section 6 - 5 of the Income Tax Assessment Act 1997 (ITAA 1997) provides that where you are a resident of Australia for taxation purposes, your assessable income includes income gained from all sources, whether in or out of Australia.However, where you are a foreign resident, your assessable income includes only income derived from an Australian source. Section 995-1 of the Income tax Assessment Act 1997 (ITAA 1997) defines an Australian resident for tax purposes as a person who is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 (ITAA 1936). The terms 'resident' and 'resident of Australia', in regard to an individual, are defined in subsection 6(1) of the ITAA 1936. The definition provides four tests to ascertain whether a taxpayer is a resident of Australia for income tax purposes. The tests are: · the resides test, · the domicile test, · the 183 day test, and · the superannuation test. If any one of these tests is met, an individual will be a resident of Australia for taxation purposes. Having considered your circumstances as a whole and the relevant residency tests, you are a resident of Australia for income tax purposes from X XXXX 2019. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You are a national of Country Y. You were working for a Country Z company. You worked in Australia for a short period of time in the 2019 income year. You lived in hotels with a colleague for the period you were working for the country Z company in Australia. You paid tax in Country Z on this income. You went back to Country Y after you finished your work in Australia and was staying with your parents. You returned to Australia on X XXXX 2019 with the intention of living in Australia. You and your spouse were granted permanent residency of Australia on XX XXXX 2019. You and your spouse are not eligible to contribute to the PSS or the CSS super funds.

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