Private ruling: Residency
Date of advice: 14 November 2018
Published: March 2019
Ruling period: 30 June 2018
Date scheme commenced: 1 July 2017

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

Relevant facts and circumstances: Your country of origin is Country X and you are an Australian Citizen. You originally arrived in Australia in 20XX. You relocated to Country X in April 20XX to start a new life and help look after your parents. You live with your parents at their property. You and your spouse officially separated on 1 July 20XX. Your spouse remained at your Australian main residence. You accepted an employment contract and commenced work for a Company in Country X. The contract commenced on 1 September 20XX for one year. Your contract was extended to August 20XX. You have not been in Australia for more than 183 days since you departed. You returned intermittently to Australia in order to receive medical treatment. You lodge tax returns in Australia as a non-resident. You lodge tax returns in Country X as a resident. You obtained a driver’s licence in Country X. You are not a member of the PSS or CSS Superannuation.

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