Private ruling: Residency
Date of advice: 12 December 2018
Published: April 2019
Ruling period: Year ended 30 June 2017 | Year ended 30 June 2018
Date scheme commenced: 1 July 2016

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: Yes. Having considered your circumstances as a whole and the relevant residency tests, you are 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 are an Country A citizen who holds a permanent residency visa for Australia. You married an Australian citizen. You own a family home, as well as a portfolio of investments including properties, investments and bank accounts in Country A. You regularly visited Australia with your spouse to see their parent and two children; you usually stayed at a residence. Your spouse entered Australia after holidaying overseas; they suffered a series of serious illnesses and were deemed too ill to return home to Country A. You returned to Country A after several weeks. You continued to visit your spouse in Australia with the expectation that you would both be able to return to Country A in the future. You have lodged joint Individual Income Tax Return with the Internal Revenue Service in Country A as required. Your spouse recovered sufficiently to return to Country A. You travelled to Australia to visit your spouse with the intention of accompanying them home to the Country A. Shortly after your arrival you collapsed and required emergency medical attention resulting in being advised by doctors you can no longer travel. You lodged a joint return for the relevant Country A financial year and advised Country A federal tax authorities and the relevant State that your residential address had changed to a residence in Australia. You have decided to remain permanently in Australia. You applied and receive an Australian tax file number.

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