Private ruling: Residency – Departing Australia
Date of advice: 24 May 2018
Published: July 2018
Ruling period: Year ended 30 June 20xx | Year ended 30 June 20xx | 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 Having considered your circumstances and the relevant factors, you are not a resident of Australia for income tax purposes under section 995-1(1) of the ITAA 1997 and subsection 6(1) of the ITAA 1936 as you have not met any of the tests required to be considered a resident of Australia.

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You have been issued a spousal visa as your spouse is employed in SS. You currently hold a TT issued by SS. Your TT was granted in April 20xx. You left Australia and arrived on xx April 20xx. You have taken unpaid leave from your employer, until xx January 20xx. You have maintained your registration. This registration is required if you work in SS. You have no intention to return to work in Australia. You and your spouse live in a rented apartment which is leased in your spouse’s name and your spouse’s employers name. The apartment is for the exclusive use of your spouse and yourself. You and your spouse have purchased household effects such as furniture, electrical appliances, linen, home décor, paintings, rugs, crockery etc for the apartment. Your spouse pays a monthly dependant tax for you that is withheld from their salary. SS laws prevent you from obtaining a licence You plan to stay in SS until you retire mid-20xx . You have no plans beyond this date. You have visited Australia for holidays and to attend a family funeral on the following dates: Date of Entry Date of Departure Number of days in Australia xx October 20xx xx December 20xx 50 xx April 20xx xx May 20xx 31 Planned xx April 20xx xx May 20xx 37 When returning to Australia you complete passenger cards stating you are a non-resident and use family member addresses in Australia depending on where you are visiting. You and your spouse hold the following assets in Australia: ● xx investment properties which are rented out ● previous main residence in City X, State XX ● the main residence is currently not rented as at the time the market was depressed and a suitable tenant could not be found. You have a care taker who lives in the residence and is responsible for maintenance and the upkeep of the property. Your family member also uses the property. ● household effects remain in the main residence and are used by the caretaker, with a future view to rent the premises fully furnished. All personal effects are with you. Some items are stored by your family member. ● bank accounts and other investments You: ● are not on the Australian electoral roll ● have notified banking institutions and respective superannuation funds of overseas residency ● have cancelled all memberships in Australia ● are registered with Medicare however have not used Medicare since June 20xx ● suspended private health insurance for two years until it was cancelled ● have private health insurance in SS ● are an active community member where you live and are a member of various social groups ● are not eligible to contribute to a Commonwealth superannuation fund

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