Private ruling: Residency
Date of advice: 7 December 2020
Published: February 2021
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: No. Having considered your circumstances as a whole and the residency tests, it is accepted that you are not a resident of Australia for income tax purposes. The Commissioner is satisfied that you have a permanent place of abode outside Australia based on the information you provided to us. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: Your country of origin is Australia and you are an Australian citizen. You are not a citizen of any other country. You have been living and working overseas for a number of years. You live in long term accommodation in the Country Y. You have received a previous private ruling which resulted in you being a non-resident of Australia for taxation purposes. Your spouse and children returned to Australia to live in the 20XX income year. You will remain living and working overseas. You will not financially support your family in Australia. You and your spouse are living separate lives. You do not intend on visiting Australia in the near future and if you were to do so it would be for approximately X weeks. Your spouse and children will make short trips to visit you. Neither you nor your spouse are eligible employees in the CSS or PSS.

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