Private ruling: Residency for taxation purposes
Date of advice: 15 January 2021
Published: March 2021
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Were you a resident of Australia for taxation purposes for the period you were in Country Z? | A1: No. Having considered your circumstances as a whole and the residency tests, it is accepted that you were not a resident of Australia for income tax purposes for the period you were in Country Z. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You are not a permanent resident of any other country. You and your spouse went to Country Z late 20XX to live and work. You had an employment contract in Country Z. Your intention when you left Australia was to be in Country Z for X years. You entered Country Z on a Visa. This visa was for X years and could be extended. You attempted to extend this visa without success. You decided to return to Australia on a permanent basis and did so in mid 20XX. You lived in rented accommodation in Country Z. This accommodation was partially furnished and was for your sole use. Your employer paid for some of your relocation costs. You rented out your home in Australia while you were in Country Z. You do not have any dependants. You took clothes, recreational equipment and a laptop to Country Z with you. You notified your bank that you were going overseas and would be a non-resident. You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.

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