Private ruling: Residency - leaving Australia for twelve months
Date of advice: 22 March 2019
Published: May 2019
Ruling period: Year ending 30 June 2019 | Year ending 30 June 2020
Date scheme commenced: xx xxxx 2019

Ruling: Q1: Are you a resident of Australia for taxation purposes while living overseas? | A1: Yes You will remain a resident of Australia while you are overseas looking after a family member. This is because you have given a definite time frame for your return to Australia, you are maintaining assets (such as renting out your house) and you will be returning to your current employer when you return. You have not established a permanent place of abode in Country A.

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. 1. You are a citizen of another country. 2. You have been an Australian tax resident since 200X. 3. You will be living in Country A for approxim ately twelve months. 4. You will be looking after a family member in Country A who has ongoing health issues. You want to support them through these issues and put in place a plan to manage their ongoing healthcare. 5. You have taken a sabbatical year from your Australian employer. 6. You will be working and paid in Country A on a part-time basis. 7. You will open a bank account in Country A.

Relevant legislative provisions: Income Tax Assessment Act 1997 Subsection 6-5(2). | Income Tax Assessment Act 1936 Subsection 6(1). | International Tax Agreements Act 1953 , Schedule 39, Article 4