Private ruling: Residency
Date of advice: 2 November 2017
Published: March 2018
Ruling period: October 2016 to 30 June 2017 to 1 July 2017 to 30 June 2018
Date scheme commenced: October 2016

Ruling: Q1: Am I a non-resident for taxation purposes from October 2016? | A1: Yes

Relevant facts and circumstances: You were born in Australia. You are an Australian citizen. You have an Australian passport. You left Australia in October 2016. You intend to reside permanently in another country with your partner who is a citizen and permanent resident of that country. You have a two year open work permit for the country. On this permit you must leave country prior to October 2018. You work 40 hours a week as a relevant Technician. You have obtained relevant qualifications as a specialised technician. You have gained membership with the College of Trades. You own a motor vehicle and have social and sporting connections in the country. You have stated you intend to return to Australia for a holiday in early 201X. You will reside with family while you are in the country. Neither you nor your spouse is/was an employee of the Commonwealth of Australia.

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

Reasons for decision: Summary: Based on the facts you have provided, you do not satisfy any of the tests of residency outlined in subsection 6(1) of the ITAA 1936. Therefore, you are not a resident for taxation purposes in the relevant time period.