Private ruling: Resident of Australia for income tax purposes
Date of advice: 15 November 2018
Published: February 2019
Ruling period: Period ending 30 June 2015 | Period ending 30 June 2016 | Period ending 30 June 2017 | Period ending 30 June 2018
Date scheme commenced: September 2014

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 and are a citizen of country X You left for country Y with no intention of returning. Your visa allowed you to leave permanently. You were considered a Tax Resident of country Y. You are not married nor do you have any dependents. You had rental accommodation in country Y for the full time you were there. You are currently employed under contract to a company in country Z. You have a three year contract with your employer. You have rented accommodation in country Z with a two year lease. You have developed social and sporting connections overseas in both country Y and Z. You have a property in country Y which was your home prior to leaving and is now rented out. You have bank accounts in all three countries Your only income from country Y sources is the rental income from the property. You do not have any employment held for you in country Y. You are not eligible to contribute to the PSS or CSS Commonwealth Superannuation Funds.

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