Private ruling: Residency for tax purposes
Date of advice: 22 January 2019
Published: May 2019
Ruling period: Period ending 30 June 2017 | Period ending 30 June 2018 | Period ending 30 June 2019 | Period ending 30 June 2020 | Period ending 30 June 2021
Date scheme commenced: 1 November 2016

Ruling: Q1: Are you a resident of Australia for taxation purposes from the time you left Australia? | A1: No Based on the facts you have provided, we can conclude that you will not satisfy any of the tests of residency. Accordingly you are not a resident of Australia for income tax purposes under section 995-1(1) of the ITAA 1997 and subsection 6(1) of the ITAA 1936

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You lived in mining camp accommodation in Australia prior to your departure. You temporarily lived with your brother and parents from time to time. You travelled overseas for up to three months at a time during winter. You left Australia with the intention of living overseas with no intention of moving back to Australia. You obtained a 3 month visa for Country X because that was what was available to you as a national of Australia. You continued to renew your visa every 90 days until you were eligible to apply for a 2 year term visa. You have been granted a two year work visa. You intend to extend your visa after that date. You currently wish to remain in country X for the foreseeable future. Your son remains with his mother in Australia and is Y years old. Your relationship with his mother ceased and she has remarried. You have returned to Australia only to visit your son. You stayed with family and friends when you returned to Australia on holiday. You do not have a permanent place of abode available to you in Australia. You own two investment properties in Australia. Both are leased through a professional property agent. You have lived in three residences while in country X attached to the mining camps where you are employed. Your employer selected where you were to live and had to move you on two occasions for security reasons. Your employer assists with the cost of your residence including utility bills. You are now living long term in a residence. You have assets in Australia (Bank Account, Investment properties, Motorcycle.) You have assets in country X (Vehicle, Bank Accounts, household effects) You have had full time employment in country X since your arrival. Your contract of employment is ongoing with no end date specified. You were not accompanied to country X by any family members. You are an active member of the Golf Club. You have no social or sporting connections in Australia. You have never been a Commonwealth Government Eligible Employee. You have cancelled your private health insurance policy in Australia. You have maintained your Medicare card as your son is named on the card and it is used for his benefit in Australia. You do not know where you are registered for voting (State or Electorate) and you rarely voted when you were in Australia.

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