Private ruling: Residency
Date of advice: 21 October 2019
Published: January 2020
Ruling period: Year ended 30 June 2019 | Year ended 30 June 2020 | Year ended 30 June 2021
Date scheme commenced: 1 July 2018

Ruling: Q1: Is the taxpayer 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 have lived in Country X since XXXX. You live with your relatives. You own and operate business in Country X. Your main residence is in Country X. Your relative is currently attending an education facility in Australia. You have purchased a house in Australia so you have a place to stay when you visit your relative . You hold a Resident return visa (subclass 155). A friend plans to open a business and will use your Brand. You will be a consultant and assist them in their venture. You will be paid a consulting fee or salary. The business will trade but can be operated without your involvement. You will continue to live in Country X with your relatives and will operate your business in Country X. Your visits to Australia will be short and will total four months per annum. Your financial affairs are organised in Country X and your business interests and personal bank accounts are and will continue to be in Country X You intend to open a bank account in Australia to pay the expenses related to your property and other expenses in Australia. Your personal effects will be in Country X. You will not have a motor vehicle. Your relatives will be involved in community activities. You are not a member of a CSS or PSS superannuation scheme.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 6-5 | Income tax Assessment Act 1997 Section 995-1