Private ruling: Residency – Departing Australia
Date of advice: 24 May 2018
Published: July 2018
Ruling period: Year ended 30 June 20xx | Year ended 30 June 20xx | Year ended 30 June 20xx | Year ended 30 June 20xx
Date scheme commenced: 1 July 20xx

Ruling: Q1: Are you a resident of Australia for income tax purposes? | 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 a citizen of Australia and currently hold an Australian passport. You were born in the KK. You left Australia to work in SS on 22 June 20xx. You are employed in SS as a Manager of Learning and Development Integration. You currently hold a TT issued by SS. Your TT was granted in June 20xx. You hold a SS bank account. You have a SS driver’s licence and a motor vehicle is supplied by your employer. Your visa is a work visa supplied by your employer. You and your spouse live in a rented apartment which is leased in yours and your employer’s name. You pay additional rent above your employer’s rental allowance. The apartment is for your exclusive use. You have purchased household effects such as furniture, electrical appliances, linen, home décor, paintings, rugs, crockery etc for the apartment. You do not lodge income tax returns as SS has no personal income tax. You pay a monthly dependant tax for your spouse that is withheld from your salary. You plan to stay in SS until you retire mid-20xx. You have no plans beyond this date. You have visited Australia for holidays and to attend a family funeral on the following dates: Date of Entry Date of Departure Number of days in Australia xx September 20xx xx September 20xx 4 xx October 20xx xx October 20xx 7 xx June 20xx xx July 20xx 15 xx December 20xx xx January 20xx 13 xx April 20xx xx May 20xx 5 When returning to Australia you complete passenger cards stating you are a non-resident and use family member addresses in Australia depending on where you are visiting. You and your spouse have the following assets: You and your spouse hold the following assets in Australia: ● xx investment properties which are rented out and your previous main residence in GG. The main residence is currently not rented as at the time the market was depressed and a suitable tenant could not be found. You have a caretaker who lives in the residence and is responsible for maintenance and the upkeep of the property. Your daughter also uses the property when required. ● household effects remain in the main residence and are used by the caretaker, with a future view to rent the premises fully furnished. All personal effects are with you. Some items are stored by your daughter. ● bank accounts and other investments in Australia You: ● are not on the Australian electoral roll ● have notified banking institutions and respective superannuation funds of overseas residency ● have cancelled all memberships in Australia ● are registered with Medicare however have not used Medicare since June 20xx ● suspended private health insurance for two years until it was cancelled ● have private health insurance in SS ● are an active community member where you live and are a member of various social groups ● are not eligible to contribute to a Commonwealth superannuation fund

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