Private ruling: Residency – departing Australia
Date of advice: 20 April 2018
Published: July 2018
Ruling period: 1 July xx 2018 to 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 and the relevant factors, you are not a resident of Australia for income tax purposes under section 995-1(1) of the ITAA 1997 and subsection 6(1) of the ITAA 1936 as you have not met any of the tests required to be considered a resident of Australia.

Relevant facts and circumstances: You are a citizen of Australia living with your spouse and two children in x. You have a work visa in x and you have no intention to return to Australia to live. You have a temporary contract in x. You are renting a temporary accommodation in x. Your children attend the local schools in x. You initially left Australia in x with your family to live and work in x. In x you returned to Australia with your family temporarily due to a short term work contract with an Australian company. While in Australia you studied and obtained a certificate. You provided a copy of your International Movements Records dated x, issued by the Home Affairs. You last left Australia on x. You have no airline return ticket. You do not hold a permanent residency or citizenship of any other country. You also own x properties in Australia rented to third parties at commercial market. You retain a Share Portfolio and a joint bank account with your spouse in Australia. You receive rental income from your properties in Australia, dividends from you Australian shares portfolio and some interest. You have no job in Australia. You have advised your financial institutions that you are a foreign resident. You have removed yourself from the Electoral Roll. You have not advised Medicare and your private health insurance that you have left Australia. You will pay tax in x.

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