Private ruling: Residency for income tax purposes
Date of advice: 26 November 2019
Published: January 2020
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 01 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 were born in Country X. You moved to Australia. You returned to Country X after completing your undergraduate studies. You enrolled in a Postgraduate Certificate at the University of Country X shortly after returning. You took your personal belongings with you to Country X and resided with your Parent (who was living there at the time). You then leased an apartment in Country X. Other family members returned to Country X to live with you. Your parent died in Country X in 20XX and is buried there. You have had an interest (with your family) in several different properties in Country X that have provided residence for you and your family since 20XX. You have worked in Country X on a permanent full time basis from September 20XX, paying income tax and contributing to the Country X retirement fund. You continue to have a salaried employment position with a firm in Country X. You are married with one child. Your spouse and child both currently live with you in County X in your marital property. You were married in Country X in 20XX. Your child was born in Country X in 20XX. Your spouse was born in Country X. Your spouse also migrated to Australia before returning to Country X in 20XX after completing tertiary education. You and your spouse are Australian Citizens. You and your spouse are also considered to be permanent residents of Country X, an automatic birthright. Your spouse's parents live in Australia. Apart from your estranged parent you have no other immediate family in Australia. You currently have ownerships interest in properties in Country X. You and your spouse purchased an investment property in Australia in 20XX. You have a bank account in Country X in your sole name; it receives your employment income. You have two bank accounts with your spouse, one in Country X and one in Australia. The Australian account has been used for the purpose of receiving rental income from the Australian investment property. All of your (and your spouse's) personal assets and belongings are located at your Country X marital property. You and your spouse have private health insurance in Country X. You have established extensive business, financial and social ties in Country X. You have an Australian driver's license with your spouse's parents Australian address listed. Since 20XX you and your spouse visited Australia for short trips visiting friends and your spouse's parents. You have not spent more than 183 days in Australia for any financial year, since 01 July 20XX. You are not an eligible employee under the Superannuation Act 1976 (Cth). From January 20XX your spouse and child will travel to Australia, staying while your child completes their education. Your spouse plans to purchase a property in Australia in their own name. Your spouse will use the Australian investment property for their living expenses. You will contribute to your child's school fees and other expense on an ad hoc basis. You intend to continue to live and work in Country X indefinitely, maintaining your professional and social memberships. Your spouse and child may visit you in Country X during holidays, or you may holiday together at other destinations. You may visit Australia for short periods of time on an ad hoc basis, travelling with carry on and check in luggage. You may be required to spend the majority of time on these visits working by correspondence. You will not spend more than 183 days in Australia in any financial year. You may consolidate your property interest in Country X to one property.

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).