Private ruling: Residency
Date of advice: 18 June 2019
Published: August 2019
Ruling period: 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. 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. Further information on residency can be found by searching 'QC 33232' on ato.gov.au.

Relevant facts and circumstances: You left Australia to live in Country A for a few years to spend time with your elderly parents and for your child to get to know them. Your oldest children resided in the family home in Australia. You got a contract working with Company A for the period you were in Country A, which was then extended until 31 December 20XX. You and your family rented an apartment in City A and enrolled your child in the local school. Your spouse did volunteer work 4 hours per week at a local charity. You and your family were forced to return to Australia early due to your spouse's health. You renegotiated your working arrangement with Company A upon returning to Australia, where you work from 1pm to 10 pm AEST. The contract still remains in place until 31 December 20XX. You lived in Country A for eight months. You left Australia with the intention that you would not be returning for a number of years, with no defined return date.

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