Private ruling: Residency
Published: October 2013
Ruling period: Year ending 30 June 2005 | Year ending 30 June 2006 | Year ending 30 June 2007 | Year ending 30 June 2008 | Year ending 30 June 2009 | Year ending 30 June 2010 | Year ending 30 June 2011 | Year ending 30 June 2012 | Year ending 30 June 2013
Date scheme commenced: 1 July 2004

Ruling: Q1: Are you an Australian resident for taxation purposes? | A1: No.

Relevant facts and circumstances: You are a dual national. You left Australia and after travelling for six months began living and working in the Country X. You completed your tax return. You advised the ATO by phone in that you were working in Country X. You had no property, income or asset in Australia untill 2012.


Reasons for decision: Summary: Generally where you are a resident of Australia for taxation purposes, your assessable income includes income gained from all sources, whether in or out of Australia. However, where you are a foreign resident, your assessable income includes only income derived from an Australian source. The terms 'resident' and 'resident of Australia', in regard to an individual, are defined within the tax provisions and provides four tests to ascertain the residency status. Relevant to your situation are the first two tests which are examined in Taxation Ruling IT 2650 Income Tax: Residency - permanent place of abode outside Australia, a copy of which is available from www.ato.gov.au. Given regard to your circumstances as a whole and a consideration of the relevant residency tests, it is accepted that you are not a resident of Australia for tax purposes.