Private ruling: Residency
Date of advice: 6 February 2020
Published: March 2020
Ruling period: Year ended 30 June 2019
Date scheme commenced: 1 July 2018

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 Y. You are a citizen of Australia. You went to Country Z in the 201X income year to live and work. Your contract in Country Z is for an indefinite period. You rent accommodation in Country Z. Your family has remained in Australia. You financially support your family in Australia. Your family remain living in the family home in Australia. You returned to Australia X times for a total of XX days in the 201X income year. Your family visited you X times in Country Z for a total of XX days in the 201X income year. You have a house and rental property along with bank accounts and credit card in Australia. You have a bank account in country Z. Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

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