Private ruling: Residency
Date of advice: 10 May 2019
Published: July 2019
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for income tax 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 are a citizen of Australia. You are a Government employee in Country Y. Prior to that, you were a government employee in Country Z for a number of years. After leaving your role in country Z you completed some travel and then lived in Country B for two years. During this time, you worked for an Australian company as a contractor and were an Australian resident for tax purposes. You then returned to Australia for a brief holiday. You left Australia permanently to live in Country C with your spouse and your child. Your spouse had a full time job in Country C and is a resident there for tax purposes. You did not work in Country C as you were the full time carer for your child who is not yet school aged. You were offered a job in Country Y. You commenced the job on a visa which is valid until 20XX. You have a 12 month contract with your employer. You intend to either seek an extension of your current contract or finding alternate work within the Government to remain on your visa. Your spouse and child initially remained in Country C. Your family joined you in Country Y shortly after you commenced work. Your spouse is applying to transfer to Country Y with their job. You are living with your family in rented accommodation Country Y. You have not returned to Australia since departing. You do not own any real estate, nor have any household effects in Australia. The only assets you have in Australia are a small number of shares, approximately $X in Australian Super, and approximately $X in a savings account. You have friends and family in Australia but no formal sporting connections. You are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds. You do not have a health insurance provider in Australia. When you do leave Country Y you do not intend to return to Australia.

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