Private ruling: Residency
Date of advice: 12 December 2019
Published: February 2020
Ruling period: Year ended 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for taxation 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 Country Y. You are a citizen of Australia. You left Australia in the 201X income year to live and work in Country Z. You lived in a long term apartment in Country Z. You were a non-resident of Australia during the period you worked in country Z. You moved to Country X to live and work in 2018. You work for the same employer in both Country Z and X. You intend on being in Country X until at least XXX 2020. You have a lease agreement in Country X. You return to Australia to visit family and you do not exceed 183 days in any financial year. You are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

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