Private ruling: Residency
Date of advice: 15 June 2019
Published: August 2019
Ruling period: Year ended 30 June 2017 | Year ended 30 June 2018 | Year ending 30 June 2019
Date scheme commenced: 1 July 2016

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 currently live in Country X. You are a Citizen of another Country. You are a resident in Country X for tax purposes. You do not have any family in Australia. Your child was born in Country X. You met your partner while you were living in Australia. You rented property in Country X in 20XX. You have relatives in another Country, your partners relatives are in Country X. You have purchased property in Country X in 20XX. You currently have memberships with social clubs in Country X. You have visited Australia once since moving to Country X in April 20XX. You have a bank account in Country X. You and your partner have your own company in Country X where you practice as a physiotherapist and conduct workshops, provide education and undertaken research projects. You and your partner are not a member of a Commonwealth Government superannuation Fund and are not eligible to contribute to the PSS or the CSS super fund. You surrendered your Australian Drivers Licence for a Country X Driving Licence in June 20XX. You moved to Country X in September 20XX, prior to this you lived in Australia. In September 20XX you : · resigned from your job in Australia. · closed all of your Australian Bank Accounts. · ceased your residential rental agreement · moved your personal belongings (including your car) to Country X. · ceased all memberships to social club in Australia. · rescinded your research grant. You do not have any property in Australia. You do not have any financial assets in Australia.

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