Private ruling: Residency
Date of advice: 11 August 2020
Published: September 2020
Ruling period: Year ending 30 June 2021
Date scheme commenced: 1 July 2020

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No Based on the facts you have provided, we can conclude that you will not satisfy any of the tests of residency. Accordingly, you are not 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 born in Australia. You are a citizen of Australia. You have been living and working in Country Y since the 20XX income year. You have a business visa to enter Country Y which has been extended to 20XX. You work for XXXX in Country Y. You intend on retiring from XXXX on XX XXXXX 20XX. There is a possibility that you will remain in Country Y beyond your retirement date if a replacement is not able to be found for your position. You intend on returning to Australia if your retirement goes as plans to live on X XXXX 20XX at which point you will become an Australian resident for taxation purposes. You will work as a consultant in Australia for the business. Your spouse and child have been living in Country Y with you and have returned to Australia to live. You came to Australia with them to get them settled. It was your intention to get your family settled in Australia and then go back to Country Y and remain there until you retired. You have had to remain in Australia due to Covid-19 since arriving with your family. You and your spouse are not eligible to contribute to the PSS or the CSS Commonwealth super funds.

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