Private ruling: Residency
Date of advice: 24 February 2020
Published: April 2020
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for taxation purposes? | A1: Yes. Having considered your circumstances as a whole and the residency tests, it is accepted that you are 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 Z. You are a citizen of Country Z, Country X and Australia. You received your citizenship of Australia in late 20XX. Your spouse works in Country Y. You and your children have been living with your spouse in Country Y since mid 20XX. You enter Country Y on visa. Your spouse may have their contract extended to mid 20XX and you intend on staying in Country Y with them for this period if the contract is extended. One of your children will return to Australia to attend boarding school in 20XX. You have sold your family home in Australia. You intend on purchasing another home and moving back to Australia permanently in Australia in the future. You live in rented accommodation in Country Y which is for the family's sole use. Your spouse's employer provides your accommodation in Country Y. You will return to Australia a few times a year to visit family and speak with your financial advisors about your investments. You will not exceed 183 days in any financial year. You have no investments in Country Y. You commenced a consultancy business in 20XX which you have now closed until you return to Australia permanently. You and your spouse are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

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