Private ruling: Residency
Date of advice: 30 June 2020
Published: August 2020
Ruling period: 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 are a citizen of Australia. In mid 20XX you moved to Country Y to work You have a resident visa to enter the Country Y. You have an employment contract for X years. You moved on your own. Your spouse and child remain living in Australia so your child can go to school in Australia. Your spouse works and is financially independent paying for their own living expenses and the mortgage on your family home. You do not send money home to your spouse. Your spouse and child intend on joining you in Country Y once your child has completed their schooling. As part of your employment package your rented accommodation is paid for by your employer. You pay for all other costs associated with the property. Your family will visit you in Country Y during school breaks. You will return to Australia to visit your family. You have a home in Australia which you jointly own with your spouse along with two rental properties. Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth super funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1).