Private ruling: Residency for tax purposes
Date of advice: 17 April 2020
Published: June 2020
Ruling period: Period ending 30 June 20XX | Period ending 30 June 20XX | Period ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Am I a resident of Australia for tax purposes? | A1: Yes, you meet the Domicile test for residency as your Australian domicile has not changed to any other country and the Commissioner is not satisfied that you have established a permanent place of abode outside Australia.

Relevant facts and circumstances: You are an Australian citizen You left Australia with your husband to commence work as a travel and lifestyle blogger. You have a company in an overseas country that provides accommodation. You have lodged income tax returns as a resident in Australia since moving there. You spend your life traveling to different countries writing about your experiences. Your intention is to continue to live this way. You have no fixed or habitual place of abode overseas. You have family and financial ties in Australia.

Relevant legislative provisions: Income Tax Assessment Act 1936 Subsection 6(1)