Private ruling: Australian residency and income tax
Date of advice: 8 November 2018
Published: February 2019
Ruling period: Year ending 30 June 2018 | Year ending 30 June 2019
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: Yes. Given regard to your circumstances as a whole and a consideration of the relevant residency tests, you are a resident of Australia for income tax purposes and will need to lodge and pay tax. As you are also a tax resident of Country A and as that country is your permanent home and where your personal and economic ties are closest, you may be able claim a foreign income tax offset on the tax paid in Australia on your Australian income, when you lodge the appropriate tax return in Country A. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You came to Australia by yourself on a subclass 457 visa, now replaced with the Temporary Skill Shortage (TSS) visa introduced in March 2018. You are a tax resident and national from an overseas country. You have a permanent dwelling to return to when you leave Australia. Since arriving you have only rented in Australia. Your overseas employer sent you to Australia to work for a period of more than 183 days and giving you eight weeks annual leave during this time. You have resided here in Australia for more than 300 days. You are paid a salary from your overseas employer into your bank account per month.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 768-910