Private ruling: Non-Resident
Date of advice: 13 May 2019
Published: June 2019
Ruling period: 1 July 2017 to 30 June 2018
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you a non-resident of Australia for tax purposes? | A1: Yes. 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 been working and living in Country A with your family for your Australian employer for a short term project for a period of time. You were provided accommodation by your employer. You sold one of your cars before you left for overseas, and have been trying to sell another. You packed up your home and placed your belongings in storage. You started renting out your home shortly after. You have been provided with expatriate medical coverage while in Country A. You have maintained your private health insurance. While in Country A your employment conditions changed to assist with the acquisition of a Country A based Company. You relocated to City A in Country A to complete this function. Initially your Australian employer paid for an apartment lease for few months. You then signed a yearly lease for an apartment in City A. Your salary was being paid by the same Australian based entity into an Australian bank account up for a number of months. You were also issued with an Australian PAYG Payment Summary. During the period you received a small wage from a local overseas company in addition to your Australian employer’s salary. This was paid in foreign currency into a Country A Bank account. During this period your children commenced education in Country A. The same year, your employer took out a vehicle lease for you for a period of several years. The same year, you signed an employment agreement with the new foreign entity. From this time you were paid by the new entity in foreign currency into a Country A bank account. The same year, your pet was shipped from Australia to Country A. The same year, you released your home for several months. You returned to Australia on several occasions with your family, each time for a week in duration of which you worked the entire time. You will not return to Australia for at least a number of years.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 995-1 | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1936 subsection 6(1)