Private ruling: Residency
Date of advice: 4 December 2018
Published: March 2019
Ruling period: Year ended 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No. Given regard to your circumstances as a whole and a consideration of 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: You departed Australia and relocated overseas. You have obtained long term accommodation overseas and do not have a spouse or any children remaining in Australia. Your accommodation overseas is fully furnished. You have obtained employment overseas and have worked the whole period that you have there. You do not have a job waiting for you to return to in Australia. Since departing overseas, you have never returned to Australia. You also intend to apply for permanent residency overseas once you are eligible. You have notified the Australian Electoral Commission that you have left Australia indefinitely and you also cancelled your private health insurance due to this move. Along with cancelling your health insurance, all your social and sporting memberships have been cancelled. You have not been employed by the Commonwealth of Australia at any time and you are not a member or eligible employee of a Commonwealth Superannuation Scheme.

Relevant legislative provisions: Income Tax Assessment Act 1997 subsection 6-5 | Income Tax Assessment Act 1997 subsection 995-1(1) | Income Tax Assessment Act 1936 subsection 6(1)