Private ruling: Residency
Date of advice: 24 March 2020
Published: May 2020
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No. Having considered your circumstances as a whole and the residency tests, it is accepted that you are not 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 were born in Australia. You are a citizen of Australia. You have lived in Country Z since you left Australia on mid 20XX to live in Country Z. You have been are a tax resident of Country Z and have been since mid 20XX. You have an investor's visa that allows you to enter live and work in both Country Z and State Y. The investor's visa expires on late 20XY and you intend to extend it. You have established a business in State Y. You are employed by the business in State Y. You will acquire ownership of a property in State Y. You will relocate to State Y before the start of the 20XX income year. You will become a resident of the State Y for taxation purposes. The bulk of your personal possessions will be allocated in the State Y. Your partner is with you in Country Z. Your partner will remain based in Country Z for work reasons but will regularly join you in State Y from Country Z. You do not own property in Australia. You own a property in Country Z. You will spend less than X nights in your Country Z property each year. You intend on returning to Australia as a visitor for periods not exceeding 50 days in total for each year. You does not intend on returning to Australia to live. You have removed your name from the Australian electoral roll. Your parents and sibling remain in Australia. You and your partner 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)