Private ruling: Residency
Date of advice: 27 November 2019
Published: February 2020
Ruling period: Year ended 30 June 2016 | Year ended 30 June 2017 | Year ended 30 June 2018 | Year ended 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023 | Year ending 30 June 2024
Date scheme commenced: 1 July 2015

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 Australia. You are a citizen of Australia. You went to Country Y to live and work a number of years ago. You have been living and working in Country Y since you left Australia. You initially entered Country Y on a trade visa and at times on a tourist visa. You have worked for a short period of time in Country X and Country Z and returned to country Y at the end of this work. You maintained your rental property in Country Y during the periods you worked in Country X and Country Z and returned to them and your spouse at the end of your work commitments. For X years you were unemployed in Country Y and you were on a tourist visa which you renewed every 90 days. You self-funded your living expenses during your unemployment. You rent an apartment in Country Y. You live with your spouse in Country Y. Your spouse is a Country S citizen. Your marriage in Australia broke down and this is when you went to Country Y to live. You have children in Australia. You return to Australia to visit your children and family. You do not spend more than 183 days in Australia in any financial year. Your children have visited you in Country Y. You took your belongings and household items to Country Y with you. You have removed your name from the Australian electoral roll. You have removed your name from Medicare. You have international health cover. You lodge tax returns and pay tax in Country Y. You have no intention to return to Australia to live. Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth government superannuation funds.

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