Private ruling: Residency for tax purposes - foreign resident - moving to an overseas country
Date of advice: 26 March 2020
Published: May 2020
Ruling period: Year ending 30 June XXXX
Date scheme commenced: XXXX

Ruling: Q1: Are you deemed to be a non-resident of Australia for taxation purposes when you moved overseas to take up a permanent employment position? | A1: Yes. 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 from XXXX . It is accepted that your permanent place of abode is in XXXX.

Relevant facts and circumstances: Your country of origin is Australia and you are an Australian citizen. You left Australia. You formed the intention to make your home permanently outside Australia when your partner who was born overseas relocated. The intention was actualised when you received a permanent, ongoing job offer. A permanent contract of employment was signed by you. Your visa is valid for two years at a time and can be renewed. Overseas accommodation is in a home with your partner, the lease is in your partner's name. You have assets including household effects and furniture. You have social connections overseas including your long-term partner and friends. All your wages will be paid directly into an overseas bank account. You do not have a position being held for you in Australia. You resided with you parents prior to departing Australia and you sold your car. You have no property in Australia. The only assets that you have in Australia are a bank account and your superannuation account which is not a Commonwealth Superannuation Scheme. Your parents and sibling remain in Australia and you plan to visit Australia for holidays. You are not and have not been a Commonwealth Government of Australia employee.

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