Private ruling: Residency Status
Date of advice: 21 March 2019
Published: May 2019
Ruling period: Year ending 30 June 2023
Date scheme commenced: 4 March 2019

Ruling: Q1: Will I be a resident of Australia for tax purposes while working/living Overseas? | A1: No

Relevant facts and circumstances: ● You will be moving overseas to work ● You do not rent or own a dwelling in Australia ● You have sold or given away the majority of possessions ● You intends on staying overseas indefinitely ● You will be moving into a self-contained domicile. ● You have no current professional/social networks but plan on creating some when you arrive there. ● You will have a work visa that allows indefinite duration stay, providing you are working at the sponsoring employer.

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