Private ruling: Residency
Date of advice: 17 August 2020
Published: October 2020
Ruling period: Year ended 30 June 2019 | Year ended 30 June 2020
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No Based on the facts you have provided, we can conclude that you will not satisfy any of the tests of residency. Accordingly, you are not a resident of Australia for income tax purposes under section 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997) and subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936).

Relevant facts and circumstances: You were born in Country Y. You are not an Australian citizen. You are a permanent resident of Australia and this is renewed every 5 years. You travel on your country Y passport. You and your family moved to Australia many years ago. You moved back to Country Y after completing your schooling in Australia. You returned to Australia to live and work from XXXX to XXXX. You commenced work in XXXX in Country Z. In XXXX you commenced working in Country X and remain working there at the moment. you and your spouse separated in XXX and your family home sold in Australia. You do not own a home in Australia. You have no other investments in Australia other than a superannuation account which has employer contributions from a previous position held in Australia. You have a vehicle which is stored at your parent's house and 2 jet skis which are stored at your sibling's house. You maintain a bank account in Australia. You stay with family and friends when you return to Australia for visits. You have custody of your minor child. You make regular visits back to Australia to see your child. you have not spent more than 183 days in the 2019 or 2020 income years. You intend on living and working in Country X for the next 5 years at least. You will not retire in Australia and may retire to a European country. You live in a 2 bedroom apartment in Country X. This apartment is paid for by your employer. You have purchased some furniture for the apartment. You are not eligible to contribute to the PSS or the CSS Commonwealth Government super funds.

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