Private ruling: Residency
Date of advice: 2 July 2020
Published: August 2020
Ruling period: 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 income tax purposes? | A1: Yes. Based on the facts you have provided we can conclude that you will satisfy the Domicile test for residency. Accordingly, you are 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 a resident alien in Country Y for many years before resettling in Australia. You purchased your family home a number of years ago. You departed Australia in the 20XX income year by boat to visit your children in Country Y, on a visitor's visa. You rented accommodation in Country Y for the duration of your visit. During your stay, you contracted an illness and was hospitalized, upon recovery you were substantially weakened physically and unable to travel home safely. You have moved into a nursing care home as you require full-time care. You have no physical assets in Country Y, nor had any intention to stay permanently in Country Y.

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