Private ruling: Residency
Date of advice: 7 June 2019
Published: July 2019
Ruling period: Year ending 30 June 2018 | Year ending 30 June 2019
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for income tax purposes during the period from February 20XX until November 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: In early 20XX you signed a local employment contract and took up employment in Country X. You intended to leave Australia permanently for this job. You and your partner ended your lease on a rental property in Australia. You do not own any property in Australia. You and your partner ended your health insurance in Australia, and your sporting membership. You ended your martial arts membership. You sold your outrigger canoes (which were less than six months old). You sold your car and a number of electrical items such as computers and monitors. You gave away other items to friends, including bikes, a queen size bed, a TV music system, glassware, crockery and various items of furniture. You hosted a leaving party to celebrate your departure. You travelled to Country X on a one way airline ticket. You did not return to Australia during the period you were in Country X. You took up a new two year lease on a property in Country X. You joined a competitive sporting club in Country X. You trained with them for several months until the season end. You participated in the season in Country X, competing in numerous events. You were encouraged to train for selection in Country Y's team for the World Championships in Country Z as you and your partner are Country Y passport holders. These championships were held in the year after your unplanned return to Australia. You and your partner had private health insurance in Country X. You each opened bank accounts with a bank in Country X and held credit cards. You bought new mobile phones in Country X, entering into a two year data and call plan. You registered and used a local dentist. You purchased a new TV and surround-sound system in Country X. You used travel cards when using public transport in Country X, which were linked to your bank accounts. You applied for and received a Country X Identity Card. You shipped your remaining personal effects and furniture to Country X. You were let go from your employment unexpectedly late in the same calendar year as your arrival. You broke your lease on your apartment in Country X to avoid continuing to pay the extremely high rent without a job. You packed up your assets ready to be shipped back to Australia. You returned to Australia.

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