Private ruling: Residency
Date of advice: 19 December 2018
Published: April 2019
Ruling period: Year ended 30 June 2016 | Year ended 30 June 2017 | Year ended 30 June 2018 | Year ending 30 June 2019
Date scheme commenced: 1 July 2016

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 are a citizen of Australia and X You were born in Australia. You and your spouse separated in 201X. You then took up residence in a rental property with an acquaintance from 201X until 201Y. You went to Country A in 201Y. You owned a residential property with your former spouse in Australia. You have not resided there since 201X when you separated. You were removed from the title and the mortgage as part of the separation agreement in 201Z. You also owned an investment property in Australia with your former spouse. You have never lived in this property and it was never available to use during your ownership as it was leased through a real estate agent. Your name was removed from the title and the mortgage in 201A as part of the separation agreement with your former spouse. When you first moved to Country A, you rented a villa for your first X years. You considered this to be your permanent place of abode. This property was available for your exclusive use. The rent was paid by you but was later subsidised by your employer. The accommodation was mostly furnished by yourself and you personally paid the phone bills. During 201Z, your permanent place of abode changed as you moved into a X bedroom apartment in a residential compound. No other property was available to you and it was available for your exclusive use. The rent was paid personally and was partially subsidised by your employer. You were not accompanied by any family members when you left for Country A in 201Y. You do not have any children or dependants, and you separated from your spouse in 201X. You occasionally visit family members upon your return to Australia. As soon as you arrived in Country A in 201Y, you commenced full time employment. You have not been employed in Australia since your departure. You were physically in Australia for less than 8% of each tax year since your departure from Australia in 201Y. Your overseas assets included: ● Bank Account (mainly used for day to day living expense transactions) ● Motor vehicle and driver’s license ● Bookcase, clothes and all other personal effects which were shipped from Australia to Country A. Since 201Y, you were enrolled with a number of sporting clubs in Country A. When you travelled from Australia to Country A you completed an Australian Immigration Outgoing Passenger Card and selected option F – Australian resident departing permanently. After requesting removal for several months, you became officially unenrolled from the electoral roll in 201A You obtained a permanent residency card for Country A.

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