Private ruling: Residency status
Date of advice: 4 July 2019
Published: September 2019
Ruling period: Year ended 30 June 2017 | Year ended 30 June 2018 | Year ended 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021 | Year ending 30 June 2022
Date scheme commenced: 1 July 2016

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. 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, you are an Australian citizen. You have x children with your former spouse living in Australia whom you support through monthly child support payments. You departed Australia for a country to live and work permanently outside Australia for an indefinite period. You marked you Australian immigration outgoing passenger card as permanently leaving Australia. You do not hold a return airline ticket to Australia. Your parents and children have visited you on occasions post your departure. You commenced working in your country of employment with a Corporation on a roster. You utilise the relevant country multiple entry Business Visa when travelling to the country. To enter your country of employment you utilise a multi entry work Visa. You have a bank account of the country you are living in used for day to day expenses. You do not have a position being held in Australia to return to. You established a residence for a period of two and a half years in the relevant country that was utilised during your rostered days off. This property was partially furnished; you have purchased additional fittings including fridge, mattress and drawers. This property was available for you and your spouse's exclusive use throughout the whole year. You subsequently moved to another residence. Your only Australian residence was initially rented until settlement when the property was sold. You have declared the rental income and sale of the property in your respective income tax returns relevant to the applicable years. You married your current spouse. You and your spouse have not been Commonwealth Government of Australia eligible employee. You are not enrolled with the Australian Electoral Commission You have maintained a vehicle in Australia as an economical and convenient solution to renting a car whilst visiting Australia. You have returned to Australia a number of times since your departure to visit your family, maximum number of consecutive days being 14 days. You rent an Australian apartment near your family on a short term basis when you visit family. You hold an Australian bank account and Commsec trading account. You do not receive any Australian sourced income. You do not have any Australian social or sporting connections.

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