Private ruling: Residency
Date of advice: 11 February 2021
Published: March 2021
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 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 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 | Q2: Is any foreign sourced income assessable in Australia for the period of non-residency? | A2: No. Further information on residency and income can be found by searching 'QC 63323' on ato.gov.au

Relevant facts and circumstances: You are an Australian citizen who departed Australia in mid-20XX to work for an overseas registered company. At departure you had the intention of returning to Australia in 20ZZ. You received no income from this overseas employer until you were on assignment in foreign countries. You returned to Australia twice, both times for a few weeks only. While in Australia you stayed with family and rented short-term accommodation when required. While in Australia you worked under your ABN as a freelance writer. Recently you have been employed in City A and intend to remain there until 20ZZ. You have established a home there. You intend to visit Australia on occasion once per year, but these visits will not exceed 183 days per year.

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