Private ruling: Residency
Date of advice: 6 August 2020
Published: September 2020
Ruling period: Year ended 30 June 2020
Date scheme commenced: 1 July 2019

Ruling: Q1: Are you a resident of Australia for income tax purposes? | 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 Income Tax Assessment Act 1997 and subsection 6(1) of the Income Tax Assessment Act 1936 .

Relevant facts and circumstances: You were born in Country Y. You are a citizen of Australia. You have been working in Country Z for a number of years. Your family has remained living in Australia. Your spouse works in Australia. You and your spouse jointly own your family home. You live in a compound in Country Z in rented accommodation which is solely for your use. You pay all costs associated with your accommodation. You have returned to Australia for short visits to see your family. You have not been in Australia for more than 183 days since leaving to work in Country Z. Your spouse has visited you for a short period in Country Z. You and your spouse have never been Commonwealth Government employees.

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