Private ruling: Residency
Date of advice: 6 December 2018
Published: March 2019
Ruling period: Year ended 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: Yes. Having considered your circumstances as a whole and the relevant residency tests, you are 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 are a citizen of a foreign country and arrived in Australia on a working holiday visa. Your intention at the time was to determine whether you would like to live in Australia permanently. Several months later you decided to stay in Australia permanently. You were subsequently granted another working holiday visa to allow you to stay longer in Australia. During the relevant income year, you: ● rented your own accommodation and lived at the one address for the entire year; ● held employment for almost the entire year and worked in several different jobs; ● left Australia for a holiday for four weeks and also made two trips lasting less than two weeks each to your country of origin.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1)