Private ruling: Residency
Date of advice: 16 March 2021
Published: May 2021
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for taxation purposes for the 20XX and 20XX income years? | A1: No. Based on the information provided to the commissioner you are not a resident of Australia for taxation purposes. The Commissioner is satisfied that you have a permanent place of abode outside Australia in the 20XX and 20XX income years.

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You are not a permanent resident of any other country. You left Australia to live and work in Country Z mid 20XX. You had a resident permit to enter Country Z which allowed you to remain in Country Z as long as you were employed. You lived in a service apartment in Country Z for the period you were in Country Z. This property was for your sole use. Your intention when you left Australia was not to return to Australia permanently. You came back to Australia for a number of visits, but you did not exceed 183 days in Australia. You left behind your spouse and adult children in Australia. Your spouse was going to join you in late 20XX in Country Z. You were going to rent out your home in Australia. Plans changed and you and your spouse were going to build a home in Country Y. Your spouse was going to move into the home in Country Y and you would visit from Country Z in your holidays. Plans again changed in early 20XX when you were asked to move to Country X and work for the company. You and your spouse moved to Country X in mid 20XX. You have purchased a home in Country X. Your employer is sponsoring your Green Card application which you made in early 20XX. You enter Country X on a work and residency visa. Your family home is now rented in Australia and you had your belongings moved to Country X. You and your spouse are not eligible to contribute to the PSS or the CSS super funds.

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