Private ruling: Residency
Date of advice: 18 May 2019
Published: July 2019
Ruling period: Year ended 30 June 201C | Year ended 30 June 201D | Year ended 30 June 201E
Date scheme commenced: 201B

Ruling: Q1: Are you a resident for taxation purposes for the period you were overseas? | 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.

Relevant facts and circumstances: You resigned from your full time employment at the end of 201A You took long service leave until mid-201B. You were approached by an employer in Country A for a period of X years. You were granted a 2 year work visa issued in mid 201B. You took up the appointment in late 201B. You rented out your home in Australia. You rented a property close to your employer and signed a rental agreement. You lived in the same property for your whole stay in Country A. You applied and were granted a second 2 year visa for the period June 201D to June 201F. You recruited a new staff member. In order for the new staff member to be appointed you were required to step down from your position due to budget issues. You had intended to stay in Country A for 5 years, however you stayed for 2 years and 10 months.

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