Private ruling: Residency after departing Australia
Date of advice: 2 November 2018
Published: February 2019
Ruling period: Year ending 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021 | Year ending 30 June 2022
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you a resident of Australia for taxation purposes after X September 20XX? | A1: No. Given regard to your circumstances as a whole and a consideration of 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 A and hold Country A and Country B citizenship. You have a spouse, who resides in Country C and holds a Country C passport and Country B passport. You have family, all of whom reside outside of Country B. Your extended family reside in Country A. You left Country A for Country D to study and work. You moved to Country B from Country D for employment purposes. In XXXX you transferred from Country B to Country D. You and your spouse own properties in Country B and Country D. You rent out the Country B properties. You moved back to Country B. Your spouse did not move back to Country B and remained in Country D. You were employed in Country B. You and your dependant moved back to Country D. Your employment was terminated in Country B. For the XXXX income year you spent less than 50 days within Country B. You complete incoming and outgoing passenger’s cards as a non-resident. You intend to continue to identify yourself on passenger cards as a visitor or temporary entrant when entering Country B. You consider your Country C home your permanent place of residence and you intend to reside there indefinitely. You hold a Country C visa and resident’s ID card. You are lawfully able to reside and engage in employment. Your visa entitles you to work in Country C. You are employed in Country C. You have joined a Country C health club. You and your spouse have private health insurance. You have assets in Country B, Country C and Country D. You receive income from Country B, Country E, Country C and Country D You hold bank accounts in Country B, Country C and Country D. You intend to return to Country B a few times during the year. You do not have any other Country B memberships or affiliations with organisations. You have been removed from the Country B electoral roll. You maintain a Country B bank account You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 subsection 995-1(1)