Private ruling: Residency - Departing Australia
Date of advice: 11 December 2019
Published: February 2020
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019 | Year ended 30 June 2020 | Year ended 30 June 2021 | Year ended 30 June 2022
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for income tax purposes from the date of your departure on the XX December 20XX? | A1: No. Having considered your circumstances and the relevant factors, you are not a resident of Australia for income tax purposes under section 995-1(1) of the ITAA 1997 and subsection 6(1) of the ITAA 1936 as you have not met any of the tests required to be considered a resident of Australia.

Relevant facts and circumstances: You are an Australian citizen and your country of origin is Australia You have a spouse and dependent children. You departed Australia to take up a permanent employment role in Country A. You are based in Country A. You intend to pursue your career overseas long-term. You travel extensively for the role. You are responsible for your own living expenses within Country A. Your immediate family remained in Australia. Your dependants attend school in Australia. When completing travel paperwork you note Country A as your place of residence. When you accepted the role, you were required to resign from your position in Australia and all accrued benefits were paid out. You no longer contribute to your Australian superannuation fund. You travelled to other countries for business trips. You have returned to Australia. Your spouse works full time in Australia. You and your spouse own Australian real property. You also own two rental properties. Most of your personal effects have been transported to Country A. You have removed yourself from the Australia Electoral Roll. You have joint bank accounts in Australia. You have obtained a Country A employment pass when you commenced the employment contract. You have also obtained dependant passes for your spouse and dependants. You have a lease in Country A for an apartment. You have a personal phone, internet and pay TV subscribed for under a 2 year contract. You are a board member and the Honorary Treasurer of a club in Country A. You have a membership in Country A for the social group. You have bank accounts in Country A. In conjunction with your employment you are provided health insurance.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 Subsection 6-5(2) | Income Tax Assessment Act 1997 Subsection 6-10 | Income Tax Assessment Act 1997 subsection 995-1(1)