Private ruling: Residency
Date of advice: 1 December 2020
Published: January 2021
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Were you a resident of Australia for taxation purposes for the period XXXX to XXX? | 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 for the period XX XXXX 20XX to XX XXXX 20XX. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You were born in Country Y. You lived and worked in Country Y. You worked as a computer professional in Country Y. You obtained a skilled migrant visa to enter Australia. You entered Australia in the 20XX income year as per immigration requirements for the visa. You left Australia on XXXX. You were on annual leave from your work in Country Y. You returned to your job in Country Y. In the 20XX income year you moved to Country Z for work purposes. During your work in Country Z you took annual leave to visit Australia to meet your sibling's newborn child. You were in Australia for XX days for this purpose. During the period XXXX to XXXX you paid tax in Country Y. In the 20XX income year you migrated to Australia indefinitely.

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