Private ruling: Residency
Date of advice: 28 March 2019
Published: May 2019
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for taxation 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 Income Tax Assessment Act 1997 and subsection 6(1) of the Income Tax Assessment Act 1936 as you have not met any of the tests required to be considered a resident of Australia.

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You are a citizen of Australia You sold your house in Australia and moved to Country X around 20XX. You do not own or rent any property in Australia. You took yourself off the electoral roll. You divested yourself of all real estate and household goods. You cancelled all utility accounts including phone. You notified your bank that you were a non-resident. You no longer have private health cover in Australia. You have no spouse, children or other close relatives in Australia. You have no social or sporting connections to Australia. You have an Australian PO Box address. You still have an Australian superannuation account. When you first left Australia you had no intention of returning to live permanently. You leased an apartment in the Country X for Z years. You have a child in Country X. The house the child lives in in Country X was paid for by you and you stay there when you return there. You have Country X bank accounts. You have been in Country Y since 20XX and spend most of your time there. You do not have a Country Y bank account but intend to apply for one soon. You stay and work in three main places in Country Y. You travel to several other areas but you always have accommodation provided so you do no lease or rent any property in Country Y. In the financial year ending 30 June 2018 you entered Australia a few times and stayed for a short period of time. During the financial year ending 30 June 2019, you have been in Australia once for a short period of time. You do not intend to return to Australia before the end of the financial year. You have no firm plans to return to Australia in the coming years

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