Private ruling: Residency
Date of advice: 19 October 2017
Published: March 2018
Ruling period: 1 July 2017
Date scheme commenced: 30 June 2018

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: Yes .

Relevant facts and circumstances: You are currently an Australian resident for taxation purposes. You and your family will be travelling for a period of time. You will rent your Australian main residence while in abroad Most of your time may be spent in one country however you may travel to other countries. You will continue to work for your Australian company remotely. You intend to return to Australia after 12 months abroad.

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


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