Private ruling: Residency
Date of advice: 17 March 2021
Published: May 2021
Ruling period: Year ended 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: You were born in Country A. You are a citizen of Country A. You are not a citizen of any other country. You commenced work in Country B in 20XX. Prior to moving to Country B, you were living and working in Country A. Your spouse and children moved to Australia in 20XX so your spouse could help take care of their family members. You have never lived or worked in Australia prior to your family moving here. You financially support your spouse and children as your spouse does not work in Australia and your children attend school in Australia. You hold an Australian permanent resident visa. In the year ended 30 June 20XX you spent less than 183 days in Australia and in the year ended 30 June 20XX you spent more than 183 days in Australia. In the year ended 30 June 20XX you arrived and spent 103 days in Australia, visiting your family. At the beginning of 20XX you arrived in Australia with the intention to stay for a short period to visit your family. Due to COVID-19 international border closures and the cancellation of international flights you were unable to return to Country B. You had already purchased a ticket to return to Country B 2 months after your arrival, however your flight was cancelled, and the border was closed. You had no intention on remaining in Australia on a permanent basis. You do not own any property in Australia. Your house in Country B remained available to you while you were in Australia visiting your family, and stranded due to COVID-19 border restrictions. You worked remotely while in Australia for your Country A employer. You and your spouse are not eligible to contribute to the PSS or the CSS Commonwealth Government super funds.

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