Private ruling: Residency
Date of advice: 6 November 2019
Published: January 2020
Ruling period: Year ended 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you a foreign resident for Australian taxation purposes? | A1: No. Given regard to your circumstances as a whole and consideration of the relevant residency tests, you are 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 Australia and you are a resident for taxation purposes. In 20XX you married an overseas citizen and your spouse soon returned overseas for personal circumstances after becoming married. You remained in Australia for some months and in 20XX you left and departed overseas. You left on a visa that does not allow you to reside permanently in this country. You have applied for a spousal visa. This will be valid for the period of your Australian passport. You moved into the rental apartment your spouse rents and shipped most of your personal effects to this country. You kept some personal effects in Australia. You own assets in Australia and have no intention to dispose of these assets. You have social connections in Australia and club memberships. You did not remove your name off the Australian Electoral roll, but you did suspend your private health and Medicare services. You contacted the appropriate organisations to advise of your new address overseas. You have no employment position or job being held for you in Australia. You are currently not working overseas. You have no sporting, social memberships or direct connections overseas other than your spouse's personal connections. You anticipate returning to Australia to visit, but this will be no more than two times per year. You do not have a return air fare back to Australia. You only intend to be overseas for no more than two years and do not intend to live indefinitely outside of Australia.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 subsection 995-1(1)