Private ruling: Residency
Date of advice: 4 March 2020
Published: April 2020
Ruling period: Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023
Date scheme commenced: 1 July 2020

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No. Having considered your circumstances as a whole and 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 Australia. You are a citizen of Australia. You have a visa that allows you to enter Country Z. You left Australia mid 20XX to live in Country Z. You are a resident of Country Z and have been since mid 20XX. The visa expires on late 20XX and you intend to extend it. You intend on establishing a business in Country Z. You will be a resident of Country Z for taxation purposes. Your partner is with you in Country Z. Your partner is a Country Z citizen. You do not own property in Australia. You own a property in Country Z. Your personal possessions are allocated in Country Z. You have established a business in State Y. You are employed by the business in State Y. You intend on returning to Australia as a visitor for periods not exceeding X days in total for each year. You does not intend on returning to Australia to live. You have removed your name from the Australian electoral roll. Your parents and sibling remain in Australia. You and your spouse are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

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