Private ruling: Residency
Date of advice: 14 March 2019
Published: May 2019
Ruling period: Year ended 30 June 20XX | 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. Having considered your circumstances as a whole and 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: General You were born in Country X and you are also a citizen of that country. In 20XX you migrated to Australia with your spouse and children. From the time you entered Australia you attained a permanent resident visa until 20XX when you became a citizen of Australia. You have retained dual citizenship with Australia and Country X for business purposes and easy mobility between the two countries. In 20XX you left Australia permanently with your spouse and children, returning to Country X to live. You became a non-resident for taxation purposes from the 20XX-XX financial year onwards. You permanently reside in Country X where you manage a substantial off-shore business. Family and social connections You have a spouse and children. Your spouse was a non-resident of Australia for taxation purposes from 20XX to 20XX. In 20XX your spouse returned to Australia on a permanent basis to for employment purposes, spending the first couple of years in an Australian city before moving to another Australian city in 20XX, where they currently reside. As such your spouse re-established themselves as a resident of Australia for taxation purposes from 20XX. Your children also returned to Australia and moved to Australia in 20XX to attend high school, and they are now looking towards completing University studies. Your children currently reside in Australia. You will be returning to Australia on a regular basis to visit your spouse and children, aiming to spend two to three weeks in Australia at a time. However you estimate that the total number of days you will spend in Australia will be approximately 100 days in each year. You will also be financially supporting your spouse and children whilst you are living and working in Country X. You have not developed or maintained any professional, social or sporting connections in Australia. You have developed and maintained associations with various recreational organisations and institutions in Country X. Accommodation and assets In 20XX you purchased a block of land in Australia. Following this, in 20XX you also purchased house and land in Australia, and you will be staying at this property during your planned visits back to Australia to visit your family. You have a substantial home residence in Country X in which you reside in. During the period when you were permanently living in Australia (20XX to 20XX) your parent lived in your property in Country X. At all times during your planned visits back to Australia, your property in Country X will always be available for your use. You own assets outside of Australia, including bank accounts, residential property, motor vehicles and other assets via your directorship of your Australian based company’s international group assets. You have a personal bank account in Australia. Income and employment You own and operate a group of business principally based in Country X, that bank and trade through an Australian Company. The Australian Company is owned by the head Company in Country Y. The company is a flow through company for buying international goods and then selling them to Companies based in Country X and Country Z, who then sell onto clients (International trade). The Australian company is used for banking purposes, as the suppliers are happier to trade with an Australian company with Australian banking support. You are a significant businessman in Country X, and you are also a member of the Country X Stock exchange board. You are a tax resident of Country X and you lodge income tax returns in that country. Neither you, or your spouse are eligible to contribute to the following Commonwealth superannuation funds, PSS or CSS.

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