Private ruling: Residency
Date of advice: 15 April 2020
Published: June 2020
Ruling period: Year ending 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021 | Year ending 30 June 2022
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you a resident of Australia for income tax purposes from the date you departed Australia on XX XXX 2018? | 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 from the date you departed Australia. Further information on residency can be found by searching 'QC 33232' on ato.gov.au.

Relevant facts and circumstances: You are an Australian citizen with no other citizenships who left Australia in mid-2018 to live in Country A. You have not returned to Australia since departure. You departed Australia in company with your spouse and children who live with you in Country A. Your intention upon departure was to reside overseas for an indefinite period. You and your spouse applied for local residency cards which have been renewed. There is no impediment to these residency cards being renewed indefinitely. You initially leased an apartment with a X year lease. Since then you purchased a registered apartment which you will occupy having arranging a release form your current apartment lease. You have furnished the apartment and now the new registered apartment mainly with furniture purchase locally. Other personal effects have been shipped from Australia. You also established local bank accounts with associated loan facilities. You retain a residential property in Australia (which is to be sold), some stored furniture (which may be sold to any party that purchases the home) and a car. You retained an Australian bank account to facilitate any transactions required to wind down your Australian affairs. You remain as the Trustee and Director of some family owned family entities but they are not active and you expect these to be wound up over time. You and your spouse were removed as Directors of your family Self-Managed Superannuation Fund (SMSF) and your superannuation account has been rolled over to a personal superannuation fund. The SMSF will be closed once the rollover of accounts has been completed. Before leaving Australia you advised the Australian Electoral Office and Medicare of your departure. You have joined a number of local social and exercise clubs. You have never been employed by the Australian Commonwealth government and do not belong to any Commonwealth superannuation scheme such as CSS or PSS.

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