Private ruling: Residency
Date of advice: 24 October 2018
Published: December 2018
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a non-resident for taxation purposes? | A1: Yes.

Relevant facts and circumstances: You relocated to another country on XX/XX/20XX. Your first 12 months of employment was on a trial basis. For the trial period you were paid in Australian dollars. On XX/XX/20XX you were re-employed under a new contract at the same location. From XX/XX/20XX you are paid in another currency. You are considered a resident of another country for taxation purposes. On XX/XX/20XX your contract was extended for another year. You expect the contract to be extended each year for the foreseeable future. Your employer is paying for your residence. You have been required to furnish this residence yourself. You receive housing, relocation and repatriation allowances. You have investment properties in Australia. You have an Australian investment loan and Australian bank account connected to this. You have foreign bank accounts for your salary and living expenses. You have no spouse or children in Australia.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 6CA