Private ruling: Residency
Date of advice: 25 May 2020
Published: June 2020
Ruling period: Year ended 30 June 20xx | Year ended 30 June 20xx
Date scheme commenced: 1 July 20xx

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No

Relevant facts and circumstances: You are an Australian citizen. You lived with your spouse and children in your family home until you moved to country B in mid 20xx to commence a two year contract for a special project in a permanent role for a local entity. You and your spouse have been issued with a country B temporary residency card for the period of your employment contract. Your two adult children are both at full time University in Australia and continue to live in the family home. You secured a long term lease for accommodation fully furnished apartment in country B and have employer sponsored health insurance cover in country B. You have no intentions to return to Australia in the near future. You have established a permanent place of abode in Country B and are considered a tax resident of that country and liable to tax in that country.

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