Private ruling: Residency
Date of advice: 6 November 2019
Published: January 2020
Ruling period: Year ending 30 June 2019
Date scheme commenced: 1 July 2018

Ruling: Q1: Were you a resident of Australia for tax purposes during date range A? | A1: Yes Having considered your circumstances as a whole and the relevant residency tests, you were a resident of Australia for income tax purposes during date range A. | Q2: Were you a resident of Australia for tax purposes during date range B? | A2: No Having considered your circumstances as a whole and the residency tests, it is accepted that you were not a resident of Australia for income tax purposes during date range B. | Q3: Were you a resident of Australia for tax purposes during date range C? | A3: Yes Having considered your circumstances as a whole and the relevant residency tests, you were a resident of Australia for income tax purposes during date range C. Further information on residency can be found by searching 'QC 33232' on ato.gov.au.

Relevant facts and circumstances: · You were living and working in Australia during date range A. · You arrived under a temporary work visa. · You were accompanied by your partner. · You did not have dependants. · Your employer was an Australian company. · You did not apply to extend your temporary work visa. · Your employment contract expired the day your temporary work visa expired. · You applied for and were granted a bridging visa. · You departed Australia at the beginning of date range B. · Your bridging visa expired as soon as you left Australia · You returned to Australia at the beginning of date range C under a temporary work visa. · Your employer was an Australian company. · You did not receive any wages or salary from your employer during date rage B. · While working in Australia, you lived in rented accommodation on a monthly tenancy agreement. · You had an Australian bank account. · You did not develop any professional, social or sporting connections in Australia. · You did not enrol in any course of study that was for more than six months while in Australia. · You did not apply for permanent residency or citizenship since you have been in Australia. · You do not intend to stay in Australia on a permanent basis. · You have not been a Commonwealth Government of Australia employee for superannuation purposes. · You have a permanent home available for your use in Country A. · You have bank accounts in Country A and B. · You are a 5% shareholder in a Country A company. · You own a private limited company in Country C (your company). · Your company received income for consulting services from an Australian company, during date range B. · The Australian company was not your employer.

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