Private ruling: Residency
Date of advice: 10 October 2018
Published: December 2018
Ruling period: Periods ending 30 June xxxx
Date scheme commenced: xxxx

Ruling: Q1: Did you become a foreign resident of Australia for taxation purposes from when you departed Australia? | A1: Yes. Given regard to your circumstances as a whole and a consideration of the residency tests and factors outlined in Taxation Ruling IT 2650, it is accepted that you are not a resident of Australia for income tax purposes. It is considered that you do not reside in Australia and although your domicile is in Australia, you have a permanent place of abode overseas. You do not satisfy the resides test, domicile test, 183 day test or superannuation test.


Relevant legislative provisions: Income Tax Assessment Act 1936 , section 6 | Income Tax Assessment Act 1997 , section 995-1


Relevant facts: You are an Australian citizen and domiciled in Australia. | You currently live and work in country A. | You moved to country A with the intention to live for a few years. | You have been employed in country A since your arrival. | Your furniture, personal belongings were all shipped to country A when you moved. | You reside in a house in country A. | You are married and have children. | You and your spouse sold your home in Australia and you have not maintained a home in Australia since. | Your spouse remained in Australia and did not move to country A due to employment obligations. Your spouse travelled to country A only to visit when their employment permitted. | Your spouse later ceased fulltime employment and spends time in Australia and country A. | You and your spouse maintained separate residences. | You have maintained no personal investments in Australia. | You closed your personal bank accounts in Australia before you departed. | You are a member of an Australian superannuation fund as a result of being employed in Australia prior to your relocation to country A. No contributions have been made to the superannuation account since your departure from Australia. | You are not a member of the Public Sector Superannuation Scheme or Commonwealth Superannuation Scheme. | You hold an overseas driver’s license and you have retained your Australian driver’s license. | You have removed your name from the Australian Electoral roll. | You don’t have a Medicare card. | You don’t own a car in Australia. | All social interaction other than your immediate family is in country A. | You have strong social ties in country A. | You are registered for a Tax number in country A. | Since moving to country A you have returned to Australia only to attend family events. | You intend to move back to Australia in the near future.