Private ruling: Residency after departing Australia
Date of advice: 6 November 2018
Published: February 2019
Ruling period: Year ended 30 June 2009 | Year ended 30 June 2010 | Year ended 30 June 2011 | Year ended 30 June 2012 | Year ended 30 June 2013 | Year ended 30 June 2014 | Year ended 30 June 2015 | Year ended 30 June 2016 | Year ended 30 June 2017 | Year ended 30 June 2018 | Year ended 30 June 2019
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you an Australian resident for taxation purposes? | 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 were born in Country A. You are a citizen of Country B. You are not a citizen of Country C. Previously you held a Country C permanent residency visa, however this has now lapsed. You had a spouse in Country C and are currently you are going through a divorce with your ex-spouse and are dividing your assets. You own a property in Country C with your ex-spouse. You are employed and have work on projects outside of Country C in Country D and Country E. Whilst working and residing in Country D you held a residence permit, which entitled you to permanently reside in Country D. You were entitled to apply for citizenship. You were provided a fully furnished apartment in Country D as part of your salary package. From XXXX you have spent no more than X weeks per year in Country C. You are employed in an ongoing position. You hold a current civil ID card in Country E and you intend to renew your ID card before it expires. You have accommodation that is paid for by your employer as part of your salary package in Country E. You are the sole occupant of the apartment. You do not own a motor vehicle. You do not maintain private health insurance within Country C. You have health insurance provided to you through your employment. You maintain a bank account in Country E. You hold a joint bank account with your ex-spouse in Country C. You 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)