Private ruling: Residency
Date of advice: 25 September 2018
Published: November 2018
Ruling period: Year ending 30 June 20xx | Year ending 30 June 20xx | Year ending 30 June 20xx | Year ending 30 June 20xx
Date scheme commenced: 1 July 20xx

Ruling: Q1: Are you an Australian Resident for taxation purposes? | A1: No. Given regard to your circumstances as a whole and a consideration of 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 were born in Country A and are a citizen of Country A. You have an ex-spouse and dependents that live in Country A. You separated from your ex-spouse and later finalised divorce proceedings. You have worked on various projects within and outside of Country A. You left Country A to live and work in Country B. You arrived in Country B on a long term stay visa. You currently hold a visa, valid for a period of 2 years. The visa is renewable before expiration. You currently hold an Alien Registration Card in Country B. You have been employed in Country B. You intend to return to Country A infrequently for the purpose of visiting your family. The income that you derive in Country B is subject to income tax by the Country B Authorities. A portion of your income is transferred to Country A to assist in your dependant’s education endeavours. You have no social or sporting ties in Country A. You have social and sporting ties to Country B and are in a long term relationship. You and your ex-spouse are not eligible members of a Commonwealth superannuation scheme. You do not have any assets in Country A. You have assets in Country B. You currently lease an apartment in Country B for an indefinite period. You are currently engaged in attaining the prerequisites required to obtain a Country B Residents Visa. You intend to remain in Country B for an indefinite period.

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