Private ruling: Residency
Date of advice: 27 August 2020
Published: October 2020
Ruling period: Year ended 30 June 2020
Date scheme commenced: 1 July 2019

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 | Q2: Does your employment income earned in Australia have an Australian source? | A2: No. Having considered your circumstances as a whole and how COVID-19 pandemic effects on your situation, it is accepted that your income in this period does not have an Australian source as you undertook this employment in Australia for a less than 3-month period. Further information can be found by searching on ato.gov.au and entering QC 63308.

Relevant facts and circumstances: You were born in Australia and are an Australia citizen. You left Australia with your family in late 20XX. Since then you have paid tax and continue to pay tax in Country A. You own a property in Australia which you leased out when you moved overseas. You have lived in rental properties since your arrival in Country A. You have furnished the apartments with your personal possessions. You could not obtain permanent residency in Country A at this time due to their legislative requirements. In 20XY you became a director and shareholder in Company A and subsequently became the director of several companies in their structure in Country A. In 20YY you and each member of your family acquired an Identity Card which also provided permanent residency and right of abode in Country A. In 20XX your spouse and children returned to Australia for your children to attend school in the Australian education system. You have a driver's licence for Country A. You do not have a Medicare card or drivers' licence in Australia. You have private health insurance in Country A. You have established social and sporting connections in Country A. You make short, infrequent visits to Australia. While you remain on the Federal Electoral Roll you have not voted in an election for some years. You arrived in Australian in early March 20XX intending to stay until mid-March however, due to COVID-19 travel restrictions, you were unable to return to Country A until Mid-20XX. During this period, you worked remotely, as is your custom when travelling. You derived income from Company A during your time working in Australia.

Relevant legislative provisions: Income Tax Assessment Act 1936 Subsection 6(1) | Income Tax Assessment Act 1997 Subsection 995-1(1) | Domicile Act 1982