Private ruling: Residency
Date of advice: 8 December 2020
Published: February 2021
Ruling period: Year ended 30 June 2019 | Year ended 30 June 2020 | Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023 | Year ending 30 June 2024 | Year ending 30 June 2025
Date scheme commenced: 1 July 2019

Ruling: Q1: Are you a resident of Australia for taxation 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. The Commissioner is satisfied that you have a permanent place of abode outside Australia based on the information you provided to us. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You and your spouse relocated to Country Y in the 2019 income year. This relocation to Country Y is a permanent move. You were offered a position in country Y with ABC. You lived in temporary accommodation paid for by your employer in Country Y for the first 90 days after arriving. You then rented a two- bedroom flat in Country Y and have now moved to a larger home due to the pending arrival of your first child. You were assigned a certificate of sponsorship and were granted a 1- month visa on XXX 2019. On XXXX 2019 you were granted a tier 2 long term staff visa which is due for renewal on XXXX 2022. Your spouse has entered the UK on a dependant visa which is also due for renewal on XXX 2022. You and your spouse shipped all personal items along with furniture and other household items from Australia to country Y. Your spouse purchased a car in Country Y. Your spouse is self-employed in Country Y. You have a health insurance policy through your work. You have a superfund in Australia. You have not made any contributions to your super fund in Australia since leaving Australia and you do not intend on making any contributions while you are in country Y. You have a country Y mobile phone account. You have notified Medicare that you are now based in Country Y. You have a bank account in Country Y. You have closed your bank accounts in Australia. You have notified the Australian Electoral commission that you are based in Country Y and you have been removed from the electoral roll. You have applied for a Country Y driver's license and you have surrendered your Australian driver's license. You do not own any property in Australia. You have no memberships in Australia with gyms, sporting clubs or any other institutions. You have had all your Australian mail redirected to your Country Y address. You and your spouse have made two trips back to Australia since you left in XXXX 2019. These trips were to attend social events. Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth super funds.

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