Private ruling: Residency - departing Australia
Date of advice: 29 April 2020
Published: June 2020
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for income tax purposes from the date you departed Australia? | A1: No. Having regard to your circumstances as a whole and giving consideration to the residency tests you are not a resident of Australia for income tax purposes from the date you departed Australia. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You were born in Country A and immigrated to Australia. You are an Australian citizen. You were employed in Australia. Your spouse has accepted a job with a non-Australian organisation which is located in Country B. You and your family departed Australia on DD/MM/YYYY to travel to Country B. You hold a Country B identity card. You have sold your motor vehicles in Australia. You own Australia real property which will be rented out during your absence. Your household items and belongings are being shipped to Country B. You are currently staying in temporary accommodation whilst looking for permanent accommodation. You plan on renting a house/apartment in Country B. You plan on opening bank accounts in Country B. You plan on suspending your private health insurance at the end of the current financial year. You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.

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