Private ruling: Residency of Australia for taxation purposes
Date of advice: 15 June 2020
Published: June 2020
Ruling period: Year ending 30 June 2020
Date scheme commenced: 1 July 2019

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

Relevant facts and circumstances: You were born in Country Y. You are a citizen of Australia. You went to Country Z in mid 20XX to live and work. Your contract in Country Z was for an indefinite period. You were renting accommodation in Country Z. Your family remained in Australia. You financially supported your family in Australia. Your family have remained living in the family home in Australia. You returned to Australia several times in the 20XX income year. You remained in Australia when you last returned in early 20XX. You returned to Australia due to the severity of your spouse's medical diagnosis. You intend to return to Country Z in the future but are currently unable to determine when that will be due to your spouse's health issues. You have a house and rental property along with bank accounts and credit card in Australia. You returned to Australia to care for your family. You have an overseas bank account and credit card. You have a driver's license for Country Z. Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1).