Private ruling: Residency
Date of advice: 1 April 2020
Published: May 2020
Ruling period: Period ending 30 June 20XX | Period ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a non-resident for tax purposes for the financial years ending 30 June 20XX and 30 June 20XX? | A1: Yes

Relevant facts and circumstances: You are a citizen of Country A, you were born and educated there and worked as a qualified physiotherapist prior to travelling to Country B You left Country A in March 20XX to work in Country B You travelled on a visa that allowed you to stay in Country B two years. You entered Country B on a Youth Mobility Scheme. You intended to remain longer if an extension to your visa could be obtained. To that end you approached a hospital for sponsorship. You then received an offer of a position with another institution. You met and were engaged to a resident of Country B. Your offer of sponsorship was withdrawn in July 20XX. Subsequently your relationship ended and you returned to Country A, August 20XX. If not for your sponsorship ending, you would have stayed in Country B. During the period you were working in the Country B you only returned to Country A for family reasons (Christmas and a funeral) You notified the electoral commission and your bank that you were living in Country B. You did not lodge any income tax returns. You have never been employed by the Commonwealth Public Service and are not a member of the Public Sector Superannuation Scheme or eligible in respect of the Commonwealth Superannuation Scheme.

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