Private ruling: Residency
Date of advice: 15 October 2019
Published: December 2019
Ruling period: Year ended 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? | 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 Country Z. You are a resident of Country Z for taxation purposes. You have lodged tax returns in Australia as a non-resident. You are employed by a Country Z employer. Your usual place of residence is in Country Z. You travel extensively in the course of your work. You have a spouse and two children. Your spouse and one child reside in Australia and are permanent residents of Australia. Your spouse is financially independent. Your other child lives with you in Country Z. You jointly own properties in Country Z and Australia with your spouse. The property in Country Z is the property you ordinarily reside in. You own a rental property in Country Y. You have shares in overseas companies. You have bank accounts in Country Z and Australia. You spent XXX days in Australia in the 2019 income year. For the majority of the XXX days you were in Australia for work purposes and you stayed in hotel accommodation. For approximately XX of the XXX days you spent with your spouse and child at the home in Australia. You have business and social connections in Country Z. You are not enrolled to vote in Australia. You are not eligible to contribute to the CSS or the PSS Commonwealth super funds.

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