Private ruling: Income tax - assessable income - residency - ordinary concept of residence
Date of advice: 25 May 2020
Published: June 2020
Ruling period: Year ending 30 June 2005 | Year ending 30 June 2006 | Year ending 30 June 2007 | Year ending 30 June 2008 | Year ending 30 June 2009 | Year ending 30 June 2010 | Year ending 30 June 2011 | Year ending 30 June 2012 | Year ending 30 June 2013 | Year ending 30 June 2014 | Year ending 30 June 2015 | Year ending 30 June 2016 | Year ending 30 June 2017 | Year ending 30 June 2018 | Year ending 30 June 2019 | Year ending 30 June 2020
Date scheme commenced: 1 July 2004

Ruling: Q1: Are you considered a resident of Australia for income tax purposes since your departure on XX/XX/2004? | 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 between XX/XX/2004 and the year ending 30 June 2020. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You were born in Australia and are an Australian citizen. You commenced working with your previous employer in 1975. You departed Australia in 2004 to commence training in Country B with your current employer. You moved to Country A later that year. Your spouse joined you in Country A in 2005. You have held an exemption under section 23AF since 2004. You have provided us with supporting evidence of your 23AF exemption. You hold a five-year visa and a resident ID card for Country A. Your visa and accommodation are employer sponsored. This accommodation is for your exclusive use. You own a car, bikes, musical instruments, electrical and household items, tools and furniture in Country A. You do not have any personal items held in Australia. You are a member of the local football club in Country A. You hold a bank account in Country A which receives your salary. You transfer majority of this income to your Australian bank account. Between 2005 and 2013, you returned to Australia for holiday purposes. You spent an average of 5 weeks in Australia each year. You have not been on the electoral roll in Australia since 1989. You and your spouse are not a member of the PSS or CSS superannuation schemes. You suspended your private health membership upon your departure from Australia in 2004. You mark your incoming passenger cards as a Temporary Entrant returning for holidays and that your country of residence is Country A. Your spouse returned to Australia in 2014. In 2015, you and your spouse officially separated. You are still married and provide for your spouse. In 2016, you and your spouse purchased a house in Australia. Your spouse resides in this home as a main residence. You have never stayed in this house and do not intend to live there. You continued to holiday in Australia between 2016 and 2020. You spent an average of 5 weeks in Australia each year. When you return to Australia, you stay with your adult child, your sibling or in a hotel. You have no intention of residing in Australia until you resign from your position with your current employer.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 Subsection 6-5(2) | Income Tax Assessment Act 1997 Subsection 6-5(3) | Income Tax Assessment Act 1997 Subsection 6-10 | Income Tax Assessment Act 1997 subsection 995-1(1)