Private ruling: Residency
Date of advice: 18 May 2019
Published: July 2019
Ruling period: Year ended 30 June 201C
Date scheme commenced: 1 July 201B

Ruling: Q1: Are you a resident of Australia for income tax purposes for the year ended 30 June 201C? | 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 are an Australian citizen and were born in Australia. Your spouse and children are also Australian citizens. You and your family relocated from Australia to Country A over 10 years ago intending to reside in Country A indefinitely. Prior to relocating to Country A you sold your main residence in Australia. You relocated all of your personal belongings including your clothes and furniture to Country A. You sold your vehicle in Australia. You have held long term leases in four Country A properties over the past 10 years. Your elderly parent resides in Australia. Their health has been deteriorating since early 201B. You are their only living relative. In 201B your spouse and X children relocated back to Australia. The primary reason for their relocation back to Australia was to be close to your parent to support them due to their ailing health. Your spouse and children have been residing in a property that was purchased by you and your spouse in 201A and was tenanted until 201D before undergoing a large scale renovation. The children were enrolled in Country A schools whilst residing in Country A and have been enrolled in Australian schools since their return to Australia in 201B. You purchased a vehicle in your name for your spouse to drive in 201B. You remain residing in Country A and intend to continue residing in Country A the indefinite future. Your spouse and children visited you in Country A twice since their relocation back to Australia. You have held a Country A employment visa since arriving in Country A. You are currently employed under a local employment contract in Country A. You hold a Country A bank account and nominate to receive your employment income into this account. You have been sending money back to Australia with the primary purpose of paying down the mortgage on the property your family live in. You hold private health insurance in Country A. You do not maintain any social ties (i.e. social club, gym membership, church involvement etc.) in Australia. In Country A, you hold memberships to a golf club, various gyms, and a touch football club, and are a member of a church in Country A. You advised the Australian Electoral Office to remove your name from the electoral roll upon departure from Australia. When you travel to Australia, you have a checked in baggage allowance to transport their clothing whilst visiting Australia, as you do not keep substantial belongings in Australia. All of your flights originate out of and return to Country A, you consider Country A your home base when travelling. During your Australian trips, you mark your incoming passenger cards as a ‘visitor or temporary entrant’.

Relevant legislative provisions: Income Tax Assessment Act 1997 subsection 6-5(1) | Income Tax Assessment Act 1936 subsection 6(1)