Private ruling: Residency
Date of advice: 6 May 2020
Published: June 2020
Ruling period: Year ending 30 June 2018 | Year ending 30 June 2019
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for income tax purposes for the years ended 30 June 2018 and 30 June 2019? | 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 hold dual citizenship from Australia and Country C. Prior to 1999 you resided in Australia where you and your spouse owned a home. In 1999 you moved to Country A with your spouse as they were accepted for a three year secondment with their employer. In 2002 you returned to Australia. Between 2004 and 2014 your spouse returned to Country A for employment. In 2005 you and the children joined your spouse in Country A. Whilst in Country A, · You and your spouse continued investing in the Australian property market. · The children attended an international school, · You socialised and your spouse purchased motor vehicles and water crafts. · The family enjoyed various sporting activities · The family owned pets. Between 2013 and 2014 you and the children returned to Australia and moved into an apartment. This return was due to a requirement to undertake work experience in relation to your studies. In this time one of the children commenced boarding school. Your spouse's work contract provided return flights for their family which were utilised throughout that year. In 2014 the other child commenced boarding school and you returned to Country A. In 2014 your spouse's employer was taken over by another company. In 2015 you returned to Australia and rented an apartment. The children moved in with you at the end of the school year. In 2016 your spouse ceased work in Country A and returned to their family in Australia. In 2016 you and your spouse acquired a house in Australia and moved in with the intention of making it your principal residence. In 2017 your spouse enquired after work in Country B and was offered a position however as the return flight was extremely long compared to Country A they declined this offer in favour of another position in Country A. You and the children remained in Brisbane. Your spouse returned to their family every four weeks and spent 75 to 80 days per year in Australia. You secured employment following your studies in Australia. All of the family's belongings remained in Australia. Your spouse maintains one month's salary in a foreign bank account and the balance is transferred to the joint Australian bank account both you and your spouse hold. An apartment purchased in 2007 was initially you and your spouse's residence. This apartment was used as a rental and now is listed on Airbnb. You manage this investment. The current Australian family home is expected to be the main residence for the long term. You and your spouse own two vehicles in Australia. Your spouse expects to continue working in Country A for another five years. You and your spouse also own a flat in Country C which was purchased in 2011. This flat has been used as a rental. As the rent received on this flat was below the tax free threshold no foreign taxes have been paid. Your other child has moved into the apartment in Country C and they are employed with a local company.

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 6