Private ruling: Income tax
Date of advice: 5 March 2020
Published: April 2020
Ruling period: Year ended 30 June 20XY
Date scheme commenced: 1 July 20XX

Ruling: Q1: Were you a resident of Australia for the purposes of section 6(1) of the Income Tax Assessment Act 1936 for the 20XY income year? | A1: No

Relevant facts and circumstances: You received a private ruling authorisation number XXXXXXXXXXXXX for the 20XX year in relation to the same question. The facts for 20XY income year remain the same as those for private ruling. You provided details of when you visited Australia during the 20XY income year.

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

Reasons for decision: Summary: As the relevant facts and circumstances are substantially the same as those for the 20XX income year, the reasons for the decision remain the same as those for private ruling authorisation number XXXXXXXXXXXXX.