Private ruling: Residency Status
Date of advice: 13 June 2019
Published: August 2019
Ruling period: Year ending 30 June 201B | Year ending 30 June 202C | Year ending 30 June 202D
Date scheme commenced: 1 July 201A

Ruling: Q1: Are you a resident of Australia for taxation 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 arrived in Australia in 201A. You are a citizen of Country X. You are accompanying your spouse who has a posting for 3 years. You have a business in Country X that you will continue to operate from Australia and draw an income. You hold a reciprocal Medicare card for use while you are in Australia. You currently have an Australian Tax File Number (TFN). You and your spouse do not have any children. You and your spouse do not own any property in Country X. You and your spouse have been provided with accommodation while in Australia by your employer. You have a Visa exemption for the period November 201A until August 202D. You are entitled to one trip back to Country X funded by your employer each year. You have planned at this stage two trips back to Country X in April and October 201B for up to 4 weeks each. Many of your larger personal items such as furniture, garden tools, a boat has been left in storage in Country X, funded by your employer. You have only brought small items such as books, pictures, bedding, crockery, sport gear and clothes due to the 9.5 cubic metre size of the container provided by your employer.

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