Private ruling: Residency status
Date of advice: 3 October 2019
Published: November 2019
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No. Given regard to your circumstances as a whole and a consideration of 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 have been living and working in X since XXXX. You have been a resident of X since XXXX. You have a local X bank account and you own a house in the X. You have attached copies of your current and previous water and electricity bills to support your residency status. You are working for X in X. Your employment is not ongoing but your current contract is up to 20XX and it could be extended by a further X to X years (you have provided a copy of your employment contract). You don't have any association with Australia in terms of: · You don't have any investments, bank accounts, motor vehicle or household effects in Australia · You don't have a house or place to stay in Australia · You don't have any bank accounts in Australia or Medicare or social benefits · Your spouse and adult children live with you in X and you don't plan to return to Australia. You do not receive any income from an Australian source. Your country of origin is X.

Relevant legislative provisions: Income Tax Assessment Act 1997 Subsection 6-5, | Income Tax Assessment Act 1997 Subsection 995-1(1), and | Income Tax Assessment Act 1936 Subsection 6(1).