Private ruling: Residency – Departing Australia
Date of advice: 17 January 2019
Published: April 2019
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 for Australian taxation purposes from the 20 January 20XX? | A1: No. Given regard to your circumstances as a whole and a consideration of 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 an Australian citizen who is married and has adult children. Your spouse is employed and owns a business in Australia. You were employed in Country A for a fixed term employment contract. On completion of the employment contract, you were offered local employment in the same role for a period which was extended XX December 20XX. Upon completion of this contract your role was made redundant. You intend to continue living in Country A due to better career and business prospects. On XX June 20XX you commenced employment in Country A with your employer and in October 20XX you also commenced employment with another employer for a contract term, unless extended. Your spouse and children visit you in Country A and your spouse and children remain in the family home in Australia. You spent less than 183 days in Australia for the 20XX income tax year. You have lodged your Australian income tax returns for the years ended 30 June 20XX and 30 June 20XX as an Australian Resident for taxation purposes. You have also lodged your Country A tax returns as a resident. On trips to Australia you complete your Incoming and outgoing Immigration passenger cards as a “Visitor or temporary entrant” into Australia. You are not currently an active member of any associations, societies and clubs in Australia. You removed yourself from the Australian Electoral roll. You have had all your mail redirected. You own Australian assets and maintain an Australian bank account. You no longer have any personal belongings in Australia and all have been moved to your apartment in Country A. You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 Subsection 6(1). | Income Tax Assessment Act 1997 Section 6-5. | Income Tax Assessment Act 1997 Subsection 995-1(1).