Private ruling: Residency – departing Australia
Date of advice: 5 March 2019
Published: June 2019
Ruling period: Year ended 30 June 2019 | Year ended 30 June 2020 | Year ended 30 June 2021
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for income tax purposes from 1 May 2018? | A1: No. Given regard to your circumstances as a whole and a consideration of 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 are a citizen of Australia whom is married to an Australian citizen and have children whom reside and work in Country A. Recently you returned to Australia after residing in Country B. You and your spouse have been based overseas for your spouse’s work purposes before returning to Australia. You and your spouse own properties in Australia which will remain vacant. You departed Australia in Autumn 2018 to join your spouse in Country C. You are not employed in Country C. You and your spouse are leasing a house in Country C for the period of your spouse’s employment contract. Internet, electricity and water have been connected and charges for these services are incurred in you and your spouse’s name for the property. You also have mobile phone contracts and personally incur the cost of groceries in Country C. You have exclusive use of a car in the Country C for daily use, which is owned/leased by the company employing your spouse and the registration and insurance is paid for by your spouse’s employer. You have obtained private medical insurance in Country C. Your spouse has set up bank accounts in Country C and you have assets held in other countries, including Australia where you wish to retire. You have social memberships in Country C. You have notified your Australian financial institutions and registries that you have ceased to reside in Australia. You hold assets in Australia. You have elected to receive as much of your mail as possible via email. You have suspended your private health insurance when you departed Australia. You have maintained social memberships in Australia. You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.

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