Private ruling: Residency
Date of advice: 8 August 2019
Published: October 2019
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019
Date scheme commenced: 1 July 2017

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 dual citizen of Country A and Australia. You were born in Country A. You lived in Australia for a number of years then you moved back to Country A to live permanently. You sold your home in Country A and lived with friends in Country A. You purchased a home in Australia with the intention of moving to Australia to live within the next 12 months. You came to Australia and lived in your home, but you did not consider this as a permanent move as you were having doubts on whether to move to Australia permanently. You returned to Country A to check real estate market and to check on your assets e.g. car/s, furniture and personal items in storage. You returned to Australia (you had a return ticket) to your home, but you were still unsure which country to live in. You made the decision to remain in Australia and advised Centrelink for pension purposes. Your spouse is an Australian citizen and lives with you. You have household assets in Australia, a car, two bank accounts, club membership and health insurance. You have adult children in Australia. You travel on an Australian passport. You have household assets of a car in storage and two bank accounts, club membership in Country A.

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