Private ruling: Residency - leaving Australia to work in another country and live in a separate one
Date of advice: 4 March 2020
Published: April 2020
Ruling period: 1 July XXXX to 30 June XXXX
Date scheme commenced: 1 July XXX

Ruling: Q1: Are you a resident of Australia for taxation 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; you are now living your life overseas. It is accepted that your place of abode is in XXXX with your spouse and children. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You departed Australia. Your country of origin is Australia and you are an Australian citizen. You accepted a job offer overseas. Your spouse and child live in another country. You have previously supplied a copy of your visa permit for Country Z. The permit is renewed on XXXX and allows you to live overseas permanently. The decision for you to relocate and make your home indefinitely outside Australia was made prior to your departure, for family reasons and when the job offer occurred. Before your departure, you organised to rent your residential dwelling. All your household items were sold or given away. You will visit Australia for holidays or other reasons as given. You hold assets in Country Z including: The only income you receive from Australia is from the rental property. You do not have a position being held for you in Australia. You will continue to lodge annual tax returns in Australia due to the income received from your rental property. You are not, and have not been, a Commonwealth Government of Australia employee.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 subsection 6(1) | Income Tax Assessment Act 1997 subsection 995-1(1)